The assessment of Health Programme where the benefit is expressed in terms of result achieved is called -: (A) Cost benefit analysis, (B) Cost effective analysis, (C) Cost accounting, (D) Cosnt containment
Answer is C. 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)