Do you believe that grouping expenses by diagnoses and procedures (based on a type of services provided) is better to use for control and planning than grouping expenses by care setting (based on the location of service provided)? If so, why?

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Do you believe that grouping expenses by diagnoses and procedures (based on a type of services provided) is better to use for control and planning than grouping expenses by care setting (based on the location of service provided)? If so, why?

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