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RESIDUAL CALCULATION METHOD [1 record]

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Record 1 1996-11-05

English

Subject field(s)
  • Accounting
OBS

One of the primary motivations for undertaking the methodology review was that, previously, several categories in the private sector were estimated using a residual calculation method, based essentially on the difference between total health expenditures and public sector health expenditures. As a consequence, any error made in estimating the total was deposited in the private sector. This was particularly evident for non-prescribed drugs which were estimated as the residual of total drug sales minus the estimated prescribed drug sales.

French

Domaine(s)
  • Comptabilité

Spanish

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