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Title

Investigation of single and double cross-match processes and their costing using material flow cost accounting technique.

مجله بین المللی مالی و حسابداری مدیریت، دوره: 6، شماره: 22
Year: 1400
COI: JR_IJFMA-6-22_008
Language: EnglishView: 61
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Authors

Mahsa Pezeshki - Department of Industrial Engineering, Faculty of Industrial and Mechanical Engineering, Qazvin Branch, Islamic Azad University, Qazvin, Iran.
mehdi seifbarghy - Department of Industrial Engineering, Faculty of Engineering, Alzahra University, Tehran, Iran.
hamed soleimani - a School of Mathematics and Statistics, University of Melbourne, Parkville, VIC ۳۰۱۰, Australia b Department of Industrial Engineering, Faculty of Industrial and Mechanical Engineering, Qazvin Branch, Islamic Azad University, Qazvin, Iran
mahdi yousefi nejad attari - Department of Industrial Engineering, Bonab Branch, Islamic Azad University, Bonab, Iran

Abstract:

Cross-match is a very key stage in the blood supply chain distribution phase. In the single cross-match, the blood product is reserved for each applicant for the required number of blood bags, and if the blood products are taken out of the blood bank and not used, they are discarded and the environmental effects and costs seek out the hidden ones. Attention is also paid to the social phenomena that affect blood donation and collection. For example, in the pandemic caused by COVID-۱۹, blood donation in Iran decreased by an average of ۳۰ to ۴۰ percent. In this study, a double cross-match process is introduced in which instead of a single cross-match being given to a patient applying for a bag of blood products, two bags of cross-matching blood products are introduced to two patients. The main question in this study is that because, in the double cross-match operation, the cross-match process for a patient is repeated twice, whether the combined costs of manpower, energy, raw materials, and waste economically justify the double cross-matching process for replacement with the current conventional cross-match in the hospital blood bank. To investigate this issue, the material flow costing accounting technique has been used. It has been shown that this method can reduce the loss of blood products and increase the likelihood of consuming long-lived blood. Numerical results show that the probability of consuming blood products increases from ۵۰ to ۷۵% and manpower costs from ۳۷ to ۵۰%.

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Paper COI Code

This Paper COI Code is JR_IJFMA-6-22_008. Also You can use the following address to link to this article. This link is permanent and is used as an article registration confirmation in the Civilica reference:

https://civilica.com/doc/1326237/

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If you want to refer to this Paper in your research work, you can simply use the following phrase in the resources section:
Pezeshki, Mahsa and seifbarghy, mehdi and soleimani, hamed and yousefi nejad attari, mahdi,1400,Investigation of single and double cross-match processes and their costing using material flow cost accounting technique.,https://civilica.com/doc/1326237

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Scientometrics

The specifications of the publisher center of this Paper are as follows:
Type of center: Azad University
Paper count: 10,740
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