SciELO - Scientific Electronic Library Online

vol.30 número3Análise do perfil de solicitações para transfusão de hemocomponentes no Hospital de Clínicas de Porto Alegre no ano de 2005Importância dos testes sorológicos de triagem e confirmatórios na detecção de doadores de sangue infectados pelo vírus da hepatite C índice de autoresíndice de assuntospesquisa de artigos
Home Pagelista alfabética de periódicos  

Serviços Personalizados




Links relacionados


Revista Brasileira de Hematologia e Hemoterapia

versão impressa ISSN 1516-8484versão On-line ISSN 1806-0870


UBIALI, Eugênia M. A.; SAMPAIO, Divaldo A.; PINHO, Patrícia F.  e  COVAS, Dimas T.. The mean cost of collection of whole blood units by the ABC method. Rev. Bras. Hematol. Hemoter. [online]. 2008, vol.30, n.3, pp.213-217. ISSN 1516-8484.

The procedures in hemotherapy are complex and expensive. They demand a controlled and validated process. They also require calibrated and monitored equipment and qualified and validated materials, inspected before and during use. This causes, apart from direct expenses, indirect expenses related to the guarantee of quality and transfusional safety, as well as the usual indirect costs of any product or service. The present study used the Activity-Based Costing system - ABC, to find the mean cost of collection of whole blood units in a Regional Blood Center in Ribeirão Preto, during the first semester of 2006, in order to assess these costs more carefully and to try to avoid the cost distortions due to separation of blood components. Although the indirect costs were not negligible, the major impact on the mean cost was related to direct monetary costs. The mean cost to perform the activities that compose the collection of blood units was R$ 35.20, which is 68.75% higher than the value paid by the Brazilian government for this unit. The developed methodology can be applied to other procedures of services in hemotherapy allowing the evaluation of process costs, avoiding waste, improving performance and generating objective evidence to demonstrate the real cost of quality hemotherapy activities for public and private fund source.

Palavras-chave : Cost allocation; cost control; cost and cost analysis; direct service costs; hemotherapy.

        · resumo em Português     · texto em Português     · Português ( pdf )


Creative Commons License Todo o conteúdo deste periódico, exceto onde está identificado, está licenciado sob uma Licença Creative Commons