(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.
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- 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
- Kaplan, R. S., & Atkinson, A. A. (2015). Advanced management accounting. PHI Learning.
Paper not yet in RePEc: Add citation now
- 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
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.
- Moriarity, S. (1975). Another approach to allocating joint costs. The Accounting Review, 50(4), 791-795.
Paper not yet in RePEc: Add citation now
- 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
- Schneider, A. (1986). Simultaneous Determination of Cost Allocations and Cost-Plus Prices For Joint Products.
Paper not yet in RePEc: Add citation now
- 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
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.
- 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