The procedure of cost accounting starts from the cost
measurement phase, where costs are collected in two groups:
according to cost element groups and cost centre groups.
Cost element accounting determines which DRG-related
costs were incurred in total, and in what amount, over a
specified period of time. Then the cost elements are assigned
to the organizational cost centres in which the costs occurred.
However, although cost centre accounting shows where
costs have been occurred, but do not specify any products or
services related to those costs. In order to specify unit costs
of services it is necessary to perform cost calculation.