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Towards the use of ontologies for activity-based costing in healthcare organizations
1IFOMIS, University of Saarland, Saarbruecken, Germany.
Abstract:
Activity-based costing is a methodology which provides a basis for healthcare cost optimization. A robust formal representation of such activities is needed in order to be able to draw inferences as to the costs involved in a reliable manner. An introduction to the basic ontological distinctions involved in such a representation and to the complications one faces in carrying out the task is presented in this paper.
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