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2024-04-07

Carroll N, Lord JC. The Growing Importance of Cost Accounting for Hospitals. J Health Care Finance. 2016;43(2):172-185.

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Review /Overview

Systems

Organisations - hospitals

Cost accounting

One of the major difficulties in the implementation of value based healthcare is the lack of accounting systems that can attribute the costs related to relevant casemix and outcome categories, This paper provides a useful overview of the key issues and different methods that have been or could be used.

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