For the first time the Commonwealth Blood Transfusion Service (CBTS) has determined costs for the output of its plasma fractionation center for the product group. The motivation for determining product costs is political. Therefore, the CBTS, a way to individual product costs, despite the fact that they are common items found report. Because of the political motivation can not say CBT executives that it to provide no meaningful way to share costs products. The case provides students … Read more »

For the first time the Commonwealth Blood Transfusion Service (CBTS) has determined costs for the output of its plasma fractionation center for the product group. The motivation for determining product costs is political. Therefore, the CBTS, a way to individual product costs, despite the fact that they are common items found report. Because of the political motivation can not say CBT executives that it to provide no meaningful way to share costs products. The case provides students the opportunity to identify multiple allocation method for the determination of the common costs and then use this method to determine product costs.
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Robin Cooper,
Falconer Mitchell
Source: Harvard Business School
15 pages.
Publication Date: Nov 13, 1990. Prod #: 191087-PDF-ENG
Commonwealth Blood Transfusion Service HBR case solution