Is grouping expenses by diagnosis and procedures better to use for control and planning than grouping expenses by care setting?

Grouping expenses by diagnosis and procedures can provide a more detailed understanding of cost drivers and resource utilization, allowing for more precise control and planning. This approach helps identify specific areas for improvement in patient care and operational efficiency. In contrast, grouping by care setting may offer broader insights into overall service delivery but might overlook nuances in patient needs. Ultimately, the choice depends on the specific goals of the analysis and the complexity of the healthcare environment.