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The purpose of this paper is to analyze the German diagnosis related groups (G-DRG) cost accounting scheme by assessing …-center accounting; and (3) patient-level costing. Second, the paper reviews and assesses the three steps in G-DRG national tariff … costing quality. The G-DRG cost accounting scheme shows high system quality in resource allocation at hospital level, with …
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This text provides easy access to the key themes in management accounting and an overview of its business context. It …
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