costs of medical procedures, which were performed
for patients - costs of medical-technical cost centers
(e.g., laboratory, radiology center, surgery,
pharmacy, including the running costs of these
departments). These costs are computed on a work
unit basis called relative cost index (ICR). Since
patient-level consumption of medical procedures
(relating, for example, to their number) is recorded
by hospitals, it is possible to allocate costs to patients
on the basis of procedures consumed and imputed
costs per service at medico-technical cost centres