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Since the DBC casemix system relies on a bottom-up costing model based on cost allocation to intermediate products, the number and kinds of intermediate products represented in the data set are essential for sound DBC prices.
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Ideally, indirect costs should be allocated based on cost drivers that cause the minimum amount of distortion in cost allocation.
Sometimes these are based on cost.
Health policy makers have to make resource allocation decisions based on cost-effectiveness studies that may have excluded various populations of interest [ 3, 11].
The Municipal Institute of Health uses a hospital cost accounting system based on full-costing allocation that allows for assessing direct cost derived from clinical activity [ 16].
20 The hospital uses a cost accounting system based on full-costing allocation that allows for assessing direct costs derived from clinical activity.
Hospital del Mar uses a hospital cost accounting system based on full-costing allocation.
The upper model minimizes the total reserve cost based on the allocation strategy that is subject to reliability constraints in each area and tieline transmission constraints among different areas.
New cost allocation methodologies, based on a cost causation principle, are therefore required.
In such studies, it cannot be known whether the response to an allocation is based on the actual allocation, the intended allocation, or an interaction between both factors.
Our calculations are based on COOP's cost allocations.
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