Cost calculation approach for blood processing

Blood, which is very important for the human life and whose lack or excessive quantities are crucially reacted by the human body when it gets out of some specific limits, is a liquid phase tissue. Besides, it is a kind of tissue whose source is solely originating from the human since it is still no possible to provide blood artificially due to the quantity and quality features of its liquid and also cellular texture. In case one unit of blood from donation is directly bagged, only one person can make use of it and this product is named as whole blood. But, there is almost no use of whole blood apart from some special medical events in the modern blood banking. Instead, the substances and cells inside blood are separated from a unit of blood and given to patients. Namely, whole blood is most commonly used as a raw-material in the blood banking. Thus, the blood waste and also additional cellular loads which might form in patients? body are prevented by the only needed blood elements to be given to them. In additions, a couple of patients can make use of such an important unit of blood.When we compare the blood donation in our country with the developed countries, it remains further in back-rows. The proportion of volunteer blood donation in the developed countries can reach to % 5 of total population, whereas it is around % 1.5-2 in our country. The most significant problem regarding blood donation is the lack of volunteer blood donator in our country.It should not be forgotten that the blood originating from human only and having very sensitive importance has a cost even if it can be provided by donation. The costs of medical equipments especially used for blood donation and the devices and medical stuffs applied for the tests against infectious diseases in laboratories are very serious. Blood, whose every drop is crucial, is used by being divided into its components appropriate for medical application without using as whole blood. Cost determination of blood components resulting from a single production process through the same production costs is a special problem for the cost accounting. Several cost calculation methods have been improved in order to sort this problem out. The developed methods have to be selected by paying attention to the quality of product that institutions manufacture and the production conditions. Otherwise, selection of a method improper for the production type is going to reduce possibility of reflecting the truth for the calculated product costs.