STUDY DESIGN AND METHODS: To accurately determine
the cost of blood in a surgical population from a
health system perspective, an activity-based costing
(ABC) model was constructed. Tasks and resource consumption
(materials, labor, third-party services, capital)
related to blood administration were identified prospectively
at two US and two European hospitals. Process
frequency (i.e., usage) data were captured retrospectively
from each hospital and used to populate the ABC
model.