This is a real-world medical entrance exam question, please give the true answer based on the question and selection. Topic name: Health education & planning, Subject name: Social & Preventive Medicine
[{'content': 'The assessment of Health Programme where the benefit is expressed in terms of result achieved is called - \nSelect and explain. \nA. Cost benefit analysis, B. Cost effective analysis, C. Cost accounting, D. Cosnt containment', 'role': 'user'}, {'content': 'Answer: C \nExplanation: It provides basic data on cost structure of any program.Financial records are kept in a manner permitting costs to be associated with the purpose for which they are incurred.Cost-accounting has three impoant purposes in health services Cost control Planning and allocation of financial resources Pricing of cost reimbursement (refer pgno:871 park 23 rd edition)', 'role': 'assistant'}]