create a website

Blood Components as Joint Products: A Literature Review of Cost-Allocation Methods. (2017). D'Andrea, Alessia.
In: International Journal of Business and Management.
RePEc:ibn:ijbmjn:v:12:y:2017:i:7:p:46.

Full description at Econpapers || Download paper

Cited: 1

Citations received by this document

Cites: 22

References cited by this document

Cocites: 17

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. A multi-period fuzzy optimization strategy for managing a centralized blood supply chain. (2022). Moreno, Susana M ; Kees, Celeste M ; Bandoni, Alberto J.
    In: Socio-Economic Planning Sciences.
    RePEc:eee:soceps:v:84:y:2022:i:c:s0038012122001367.

    Full description at Econpapers || Download paper

References

References cited by this document

  1. (1997). New directions in management accounting research. Journal of Management Accounting Research, 9, 79-108. https://doi.org/10.1016/0305-0483(77)90100-1 Balachandran, B. V., & Ramakrishnan, R. T. (1981). Joint cost allocation: a unified approach. Accounting Review, 85-96. http://www.jstor.org/stable/246464 Balachandran, B.V., & Ramakrishnan, R.T.S. (1996). Joint cost allocation for multiple lots. Management Science, 42(2), 247-258. https://doi.org/10.1287/mnsc.42.2.247 Basu, D., & Kulkarni, R. (2014). Overview of blood components and their preparation. Indian journal of anaesthesia, 58(5), 529-537. https://doi.org/10.4103/0019-5049.144647 Bhimani, A., Horngren, C. T., Datar, S. M., & Rajan, M. (2015). Management and Cost Accounting. Edinburgh: Pearson.

  2. Abraham, I., & Sun, D. (2012). The cost of blood transfusion in Western Europe as estimated from six studies. Transfusion, 52, 1983-1988. https://doi.org/10.1111/j.1537-2995.2011.03532.x Atkinson, A. A., Balakrishnan, R., Booth, P., Cote, J. M., Groot, T., Malmi, T., Roberts, H., Uliana, E., & Wu, A.
    Paper not yet in RePEc: Add citation now
  3. Accounting Review, 85-95. http://www.jstor.org/stable/246173 Jensen, D. L. (1977). A class of mutually satisfactory allocations. Accounting Review, 842-856. http://www.jstor.org/stable/245583 Kaplan, R. (1982). Advanced Management Accounting. Englewood Cliffs, NJ: Prentice-Hall.
    Paper not yet in RePEc: Add citation now
  4. Biddle, G. C., & Steinberg, R. (1984). Allocations of Joint and Common Costs. Journal of Accounting Literature, 3. Retrieved from https://ssrn.com/abstract=1797371 Blocker, J. G., & Weltmer, W. K. (1954). Cost accounting. New York: Mcgraw-Hill.
    Paper not yet in RePEc: Add citation now
  5. Bromwich, M., & Hong, C. (1999). Activity-based costing systems and incremental costs. Management accounting research, 10(1), 39-60. https://doi.org/10.1006/mare.1998.0102 Burnouf, T. (2007). Modern Plasma Fractionation. Transfusion Medicine Reviews, 21(2), 101-117. https://doi.org/10.1016/j.tmrv.2006.11.001 Cooper, H. M. (1998). Synthesizing research: A guide for literature reviews (Vol. 2). Sage.
    Paper not yet in RePEc: Add citation now
  6. Cooper, R., & Kaplan, R. S. (1992). Activity-based systems: Measuring the costs of resource usage. Accounting Horizons, 6(3), 1-19.
    Paper not yet in RePEc: Add citation now
  7. Cooper, R., Kaplan, R. S., Maisel, L. S., Morrissey, E., & Oehm, R . M. (1992). Implementing Activity - Based Cost Management: Moving from Analysis to Action. Montvale: Institute of Management Accountants ijbm.ccsenet.org International Journal of Business and Management Vol. 12, No. 7; 2017 Cumming, P. D., Wallace, E. L., Surgenor, D. M., Mierzwa, B. D. & Smith, F. A. (1974). Public interest pricing of blood services. Medical Care, 12(9), 743-753.
    Paper not yet in RePEc: Add citation now
  8. Custer, B., Agapova, M., & Martinez, R. H. (2010). The cost-effectiveness of pathogen reduction technology as assessed using a multiple risk reduction model. Transfusion, 50, 2461-2473. https://doi.org/10.1111/j.1537-2995.2010.02704.x De Angelis, V., & Breda, A. (2013). Plasma-derived medicinal products self-sufficiency from national plasma: to what extent? Blood Transfusion, 11(Suppl 4), s132-s137. http://dx.doi.org/10.2450/2013.019s Dixon, R., & Trenchard, P. M. (2001). Bipolar value-driven joint product costing, Omega. The international Journal of Management Science, 29(6), 479-490. https://doi.org/10.1016/S0305-0483(01)00038-X Drury, C. (1996). Management and cost accounting (4 th ed.). London: Thomson Business Press.
    Paper not yet in RePEc: Add citation now
  9. Eandi, M., Gandini, G., Povero, M., Zaniolo, O., Pradelli, L., & Aprili, G. (2015). Plasma for fractionation in a public setting: cost analysis from the perspective of the third-party payer. Blood Transfusion, 13(1), 37-45. https://doi.org/10.2450/2014.0066-14 Fink, A. (2013). Conducting research literature reviews: From the Internet to paper. Sage Publications.
    Paper not yet in RePEc: Add citation now
  10. Forbes, J. M., Anderson, M. D., Anderson, G. F., Bleecker, G. C., Rossi, E. C., & Moss, G. S. (1991). Blood transfusion costs: a multicenter study. Transfusion, 31, 318-323. http://dx.doi.org/10.1046/j.1537-2995.1991.31491213295.x Fragoulakis, V., Stamoulis, K., Grouzi, E., & Maniadakis, N. (2014). The Cost of Blood Collection in Greece: An Economic Analysis. Clinical Therapeutics, 36(7), 1028-1036. https://doi.org/10.1016/j.clinthera.2014.05.003 Glenngård, A. H., Persson, U., & Söderman, C. (2005). Costs associated with blood transfusions in Sweden – the societal cost of autologous, allogeneic and perioperative RBC transfusion. Transfusion Medicine, 15, 295-306. https://doi.org/10.1111/j.0958-7578.2005.00591.x Gordon, S. (1967). Cost accounting. analysis and control, 2 ed., Irwin: Homewood.
    Paper not yet in RePEc: Add citation now
  11. http://www.who.int/bloodsafety/clinical_use/en/Handbook_EN.pdf Zimmerman, J. (1979). 1978 Competitive Manuscript Award: The Costs and Benefits of Cost Allocations. The Accounting Review, 54(3), 504-521. http://www.jstor.org/stable/245977 Copyrights Copyright for this article is retained by the author(s), with first publication rights granted to the journal. This is an open-access article distributed under the terms and conditions of the Creative Commons Attribution license (http://creativecommons.org/licenses/by/4.0/).
    Paper not yet in RePEc: Add citation now
  12. ijbm.ccsenet.org International Journal of Business and Management Vol. 12, No. 7; 2017 Varney, S. J., & Guest, J. F. (2003). The annual cost of blood transfusion in the UK. Transfusion Medicine, 13, 205-218. https://doi.org/10.1046/j.1365-3148.2003.00443.x Webster, J., & Watson, R. (2002). Analyzing the Past to Prepare for the Future: Writing a Literature Review. MIS Quarterly, 26(2), Xiii-Xxiii. http://www.jstor.org/stable/4132319 World Health Organization [WHO] (2016). Blood safety and availability. http://www.who.int/mediacentre/factsheets/fs279/en/ World Health Organization [WHO], Blood Transfusion Safety (2002). The Clinical Use of Blood. Handbook.
    Paper not yet in RePEc: Add citation now
  13. Journal of Business Finance & Accounting, 13, 187-195. https://doi.org/10.1111/j.1468-5957.1986.tb00089.x Schönitzer, D. (2005). Overview of Transfusion Medicine in Europe: general data on blood organisations and activities. Blood Transfusion, 3, 240-247.
    Paper not yet in RePEc: Add citation now
  14. Kaplan, R. S., & Atkinson, A. A. (2015). Advanced management accounting. PHI Learning.
    Paper not yet in RePEc: Add citation now
  15. Kaplan, R. S., & Thompson, G. L. (1971). Overhead allocation via mathematical programming models. The Accounting Review, 46(2), 352-364. http://www.jstor.org/stable/244343 Kaplan, R. S., & Welam, U. P. (1974). Overhead allocation with imperfect markets and nonlinear technology.
    Paper not yet in RePEc: Add citation now
  16. management knowledge by means of systematic review. British journal of management, 14(3), 207-222. https://doi.org/10.1111/1467-8551.00375 Trenchard, P. M., & Dixon, R. (2003). The clinical allocation of joint blood product costs. Management Accounting Research, 14(2), 165-176. https://doi.org/10.1016/S1044-5005(03)00021-0 Tsai, W. H. (1996). Activity-based costing model for joint products. Computers & Industrial Engineering, 31(3-4), 725-729. https://doi.org/10.1016/S0360-8352(96)00246-X Tsai, W. H., Lai, C. W., Tseng, L. J., & Chou, W. C. (2008). Embedding management discretionary power into an ABC model for a joint products mix decision. International Journal of Production Economics, 115(1), 210-220. https://doi.org/10.1016/j.ijpe.2008.05.013.

  17. Moriarity, S. (1975). Another approach to allocating joint costs. The Accounting Review, 50(4), 791-795.
    Paper not yet in RePEc: Add citation now
  18. Retrieved from http://www.jstor.org/stable/245242 Moriarity, S. (1976). Another Approach to Allocating Joint Costs: A Reply. The Accounting Review, 51(3), 686-687. http://www.jstor.org/stable/245486 Murphy, S. (2005). Platelets from pooled buffy coats: an update. Transfusion, 45(4), 634-639. https://doi.org/10.1111/j.0041-1132.2005.04467.x Participants of the Charleston. (2003). The Cost of Blood: Multidisciplinary Consensus Conference for a Standard Methodology, Transfusion Medicine Reviews, 19(1), 66-78, https://doi.org/10.1016/j.tmrv.2004.09.005.
    Paper not yet in RePEc: Add citation now
  19. Schneider, A. (1986). Simultaneous Determination of Cost Allocations and Cost-Plus Prices For Joint Products.
    Paper not yet in RePEc: Add citation now
  20. Shander, A., Hofmann, A., Ozawa, S., Theusinger, O. M., Gombotz, H. & Spahn, D. R. (2010). Activity-based costs of blood transfusions in surgical patients at four hospitals. Transfusion, 50, 753-765. https://doi.org/10.1111/j.1537-2995.2009.02518.x Sullivan, M. T., & Wallace, E. L. (2005). Blood collection and transfusion in the United States in 1999.
    Paper not yet in RePEc: Add citation now
  21. Toner, R. W., Pizzi, L., Leas, B., Ballas, S. K., Quigley, A., & Goldfarb, N. I. (2011). Costs to hospitals of acquiring and processing blood in the US: a survey of hospital-based blood banks and transfusion services.

  22. Transfusion, 45, 141-148. https://doi.org/10.1111/j.1537-2995.2004.03288.x Surgenor, D. M., Wallace, E. L., Cumming, P. D., Mierzwa, B. D., & Smith, F. A. (1973). Blood services: prices and public policy. Science, 180(4084), 384-389. https://doi.org/10.1126/science.180.4084.384 Thomas, A. L. (1969). The allocation problem in financial accounting theory. In: Studies in Accounting Research, vol. 3. American Accounting Association, Sarasota, FL, 1-122 Thomas, A. L. (1974). The allocation problem: part two. In: Studies in Accounting Research, vol. 9. American Accounting Association, Sarasota, FL, 1-194.
    Paper not yet in RePEc: Add citation now

Cocites

Documents in RePEc which have cited the same bibliography

  1. Research on Multi-Objective Programming Model of Profits and Carbon Emission Reduction in Manufacturing Industry. (2025). Tsai, Wen-Hsien ; Wu, Yi-Han.
    In: Energies.
    RePEc:gam:jeners:v:18:y:2025:i:6:p:1411-:d:1611073.

    Full description at Econpapers || Download paper

  2. The association between ethical leadership and environmental activity management: The mediating role of employee environmental empowerment. (2024). Phan, Thanh ; Su, Sophia ; Baird, Kevin.
    In: Advances in accounting.
    RePEc:eee:advacc:v:65:y:2024:i:c:s088261102300041x.

    Full description at Econpapers || Download paper

  3. Strategic bidding in price coupled regions. (2022). Brotcorne, Luce ; de Boeck, Jerome ; Fortz, Bernard.
    In: Mathematical Methods of Operations Research.
    RePEc:spr:mathme:v:95:y:2022:i:3:d:10.1007_s00186-021-00768-4.

    Full description at Econpapers || Download paper

  4. A marginal analysis framework to incorporate the externality effect of ordering perishables. (2022). Sexton, Thomas ; Delasay, Mohammad ; Sasanuma, Katsunobu ; Pitocco, Christine ; Scheller-Wolf, Alan.
    In: Operations Research Perspectives.
    RePEc:eee:oprepe:v:9:y:2022:i:c:s2214716022000082.

    Full description at Econpapers || Download paper

  5. A robust integrated logistics model for age-based multi-group platelets in disaster relief operations. (2021). Noormohammadzadeh, Zohre ; Patrick, Jonathan ; Saure, Antoine ; Kamyabniya, Afshin.
    In: Transportation Research Part E: Logistics and Transportation Review.
    RePEc:eee:transe:v:152:y:2021:i:c:s1366554521001393.

    Full description at Econpapers || Download paper

  6. Creating cost transparency to support strategic planning in complex chemical value chains. (2019). Blackburn, Robert ; Frey, Markus M ; Kallrath, Josef ; Buchmann, Jan ; Weidner, Felix ; Schreieck, Anna ; Klosterhalfen, Steffen T.
    In: European Journal of Operational Research.
    RePEc:eee:ejores:v:279:y:2019:i:2:p:605-619.

    Full description at Econpapers || Download paper

  7. Optimizing donor scheduling before recruitment: An effective approach to increasing apheresis platelet collections. (2018). Domen, Ronald E ; Lokhandwala, Parvez M ; Wang, Ming ; George, Melissa R ; Shike, Hiroko.
    In: PLOS ONE.
    RePEc:plo:pone00:0198062.

    Full description at Econpapers || Download paper

  8. A Framework of Production Planning and Control with Carbon Tax under Industry 4.0. (2018). Lu, Yin-Hwa ; Tsai, Wen-Hsien.
    In: Sustainability.
    RePEc:gam:jsusta:v:10:y:2018:i:9:p:3221-:d:168655.

    Full description at Econpapers || Download paper

  9. Carbon Taxes and Carbon Right Costs Analysis for the Tire Industry. (2018). Tsai, Wen-Hsien.
    In: Energies.
    RePEc:gam:jeners:v:11:y:2018:i:8:p:2121-:d:163787.

    Full description at Econpapers || Download paper

  10. Blood Components as Joint Products: A Literature Review of Cost-Allocation Methods. (2017). D'Andrea, Alessia.
    In: International Journal of Business and Management.
    RePEc:ibn:ijbmjn:v:12:y:2017:i:7:p:46.

    Full description at Econpapers || Download paper

  11. Sustainability Concept in Decision-Making: Carbon Tax Consideration for Joint Product Mix Decision. (2016). Tsai, Wen-Hsien ; Tsaur, Tsen-Shu ; Chang, Jui-Chu ; Wang, Chung-Wei ; Hsieh, Chu-Lun.
    In: Sustainability.
    RePEc:gam:jsusta:v:8:y:2016:i:12:p:1232-:d:83821.

    Full description at Econpapers || Download paper

  12. The Market for Blood. (2014). Wang, Carmen ; Slonim, Robert ; Garbarino, Ellen.
    In: Journal of Economic Perspectives.
    RePEc:aea:jecper:v:28:y:2014:i:2:p:177-96.

    Full description at Econpapers || Download paper

  13. An investigation into the mixed reported adoption rates for ABC: Evidence from Australia, New Zealand and the UK. (2012). Yazdifar, Hassan ; Askarany, Davood.
    In: International Journal of Production Economics.
    RePEc:eee:proeco:v:135:y:2012:i:1:p:430-439.

    Full description at Econpapers || Download paper

  14. Supply chain management, activity-based costing and organisational factors. (2010). Askary, Saeed ; Yazdifar, Hassan ; Askarany, Davood.
    In: International Journal of Production Economics.
    RePEc:eee:proeco:v:127:y:2010:i:2:p:238-248.

    Full description at Econpapers || Download paper

  15. Inventory Centralization Games with Price-Dependent Demand and Quantity Discount. (2009). Chen, Xin.
    In: Operations Research.
    RePEc:inm:oropre:v:57:y:2009:i:6:p:1394-1406.

    Full description at Econpapers || Download paper

  16. A contribution to the linear programming approach to joint cost allocation: Methodology and application. (2009). Tehrani Nejad Moghaddam, Alireza, ; Michelot, Christian .
    In: European Journal of Operational Research.
    RePEc:eee:ejores:v:197:y:2009:i:3:p:999-1011.

    Full description at Econpapers || Download paper

  17. Bipolar value-driven joint product costing. (2001). Dixon, R. ; Trenchard, P. M..
    In: Omega.
    RePEc:eee:jomega:v:29:y:2001:i:6:p:479-490.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-10-05 16:53:00 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Last updated August, 3 2024. Contact: Jose Manuel Barrueco.