The practice of quality-associated costing: application to transfusion manufacturing processes.
This article applies the new method of quality-associated costing (QAC) to the mixture of processes that create red cell and plasma products from whole blood donations. The article compares QAC with two commonly encountered but arbitrary models and illustrates the invalidity of clinical cost-benefit analysis based on these models. The first, an "isolated" cost model, seeks to allocate each whole process cost to only one product class. The other is a "shared" cost model, and it seeks to allocate an approximately equal share of all process costs to all associated products.
Trenchard
P M
PM
Durham University Business School, Durham City, England, UK.
Dixon
R
R
D000066:Accounting / Q000379:methods; D001803:Blood Transfusion / Q000191:economics* / Q000592:standards; D003361:Cost Allocation / Q000379:methods*; D003362:Cost-Benefit Analysis; D004912:Erythrocytes; D006801:Humans; D007221:Industry / Q000191:economics; D017059:Models, Econometric; D010949:Plasma; D011357:Product Line Management / Q000191:economics*; D011785:Quality Assurance, Health Care / Q000191:economics*; D006113:United Kingdom