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| Author: | Trenchard, P. M. Dixon, R. |
| Title: | The Clinical Allocation of Joint Blood Product Costs |
| Journal: | Management Accounting Research
2003 : JUN, VOL. 14:2, p. 165-177 |
| Index terms: | ALLOCATION MODELS COSTS QUALITY |
| Language: | eng |
| Abstract: | Transfusion services in England provide a joint platelet product and a more costly, but better quality, non-joint alternative. Unfortunately, management is unsure of the optimal manufacturing balance between the two because, for reasons of accounting expediency, all joint costs are allocated to red cells and none to platelets. Purchasers and users may be unaware of this problem because of supplementary costs, incurred beyond the split-off point, that create a finite transfer price. In response, this study introduces a consensus clinical view of joint blood product manufacture, as an alternative basis for allocating joint costs, and presents pilot data. When this model is examined in the context of the accounting literature a number of parallels emerge. |
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