search query: @journal_id 4429 / total: 18
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| Author: | Trenchard, P. Dixon, R. |
| Title: | Armful practise |
| Journal: | Financial management : the magazine from CIMA
2004 : APR, p. 30-31 |
| Index terms: | Cost allocation Management accounting |
| Language: | eng |
| Abstract: | This article takes a look at the cost allocation of the National Blood Authority. It has radically changed its cost allocation method for joint blood products, but the new approach seems to be at least equally flawed. The writers report on their CIMA-funded project to develop a third way based on the usefulness of the products rather than profitability. |
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