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Related cost data were recovered from the hospital cost accounting system database for 2010 and 2011.
For the full top-down microcosting analysis, consumables were also valued using a top-down method according to the HCL cost accounting system.
The Transition system, for example, is a commercially available hospital cost accounting system currently used in Canada and the US.
Despite its limitations the Transition cost accounting system may be an important tool for health services research for several reasons.
Several published studies have previously used the Transition cost accounting system to estimate the costs of health care services at individual hospitals [ 11, 25- 30].
For unplanned visits, we estimated the cost of the visit using the cost for each CPT code associated with the visit from the VA cost accounting system.
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A lot of development work with suppliers' cost accounting systems is needed.
In the past, major variations in hospitals' cost accounting systems have been identified across Europe, making comparisons meaningless [4].
The hospital cost accounting systems implement a national economic database that groups together representative hospitals using top-down microcosting [19].
In Chile, there is a lack of health care cost accounting systems for decision-making processes in public hospitals, including nutrition units.
Incorrect allocation of algorithms is another potential source of measurement bias in costing accounting systems.
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