부산대학교 도서관

Background No direct and thorough accounting of costs related to packed red blood cells ( PRBCs) has occurred in recent Canadian history. Our study sought to determine the cost accrued for a unit of PRBC within a Canadian hospital related to the inventory management, storage, testing, issuing and administration of the product. Methods An eight-step costing model was developed to capture associated costs from the time of receipt at the hospital to the time of transfusion to a patient. Personnel, consumables and capital equipment costs within each step of the model were assessed using activity-based accounting methods and German cost accounting principles. Results Based on 10,475 units, total in-hospital cost per unit of PRBC was $243·10. Personnel, consumables and capital costs contributed 77·54%, 19·86% and 2·60% to this cost, respectively. Conclusion This study's in-hospital costs of $243·10 summed with the $423·00 acquisition costs per unit PRBC from the blood supplier place the complete societal costs of one unit PRBCs at $666·10. This value is comparable, but lower than the majority of studies in the United States and Europe examining the societal costs of PRBCs. [ABSTRACT FROM AUTHOR]