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The introduction of new Information Technology in health care is – as in other fields – a complex process. Expected benefits have to be identified, and balanced against additional costs of such a system, in an investment analysis.
The introduction of a new information system invariably leads to changes in the organisation. This may be a simple conversion to electronic conununication or the complete restructuring of the organisational process. Cost accounting can be used here to compare the conventional process to the situation of after the information system is introduced.
In this chapter these two types of cost analysis are dealt with using the same modelling approach. This approach basically consists of three steps: the identification of cost components, the specification of actual costs, and the allocation of these costs.
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