Trenchard P M, Dixon R
Durham University Business School, Durham City, England, UK.
Qual Manag Health Care. 1997 Summer;5(4):43-52.
As clinical transfusion practice works towards achieving cost-effectiveness, prescribers of blood and its derivatives must be certain that the prices of such products are based on real manufacturing costs and not market forces. Using clinical cost-benefit analysis as the context for the costing and pricing of blood products, this article identifies the following two principles: (1) the product price must equal the product cost (the "price = cost" rule) and (2) the product cost must equal the real cost of product manufacture. In addition, the article describes a new method of blood product costing, quality-associated costing (QAC), that will enable valid cost-benefit analysis of blood products.
随着临床输血实践朝着实现成本效益的方向发展，血液及其制品的开方者必须确定此类产品的价格是基于实际生产成本，而非市场力量。本文以临床成本效益分析作为血液制品成本核算和定价的背景，确定了以下两条原则：（1）产品价格必须等于产品成本（“价格=成本”规则）；（2）产品成本必须等于产品制造的实际成本。此外，本文还介绍了一种新的血液制品成本核算方法，即质量关联成本核算（QAC），它将能够对血液制品进行有效的成本效益分析。
