RESUMEN
Estimation of the production cost of blood and blood products is essential to make more appropriate use of resources and to reduce costs. The production cost of each blood or blood product unit was estimated in 28 IBTO centers by taking into account provincial credits and officially communicated and provincial credits [with or without including credits of the first chapter]. The production cost of each product was multiplied in its own special index, depending on the complexity of production procedure. We did not use the industrial accounting method to estimate costs. The data obtained were analyzed by SPSS and Excel softwares. The production cost of one unit of blood/blood product in 71% of blood centers was estimated to be higher than the average country-wide cost provided from the provincial credits [with or without chapter 1 budget], and officially communicated and provincial credits. The same is true in 75% of blood centers whoes cost was provided from officially communicated and provincial credits without the first chapter being added. Most of IBTO centers spend more than the average country-wide cost to produce blood and blood products. It is recommended to revise resource management policies in blood transfusion centers