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. 2024 Dec 18;22:91. doi: 10.1186/s12962-024-00599-0

Table 8.

Analysis and comparison of cost accounting results (in units: CNY)

Project name IPC method IPC method without risk factors ABC TDABC Fee scale Differences between IPC method and ABC Differences between IPC method and TDABC
Extraction of impacted tooth 208.57 186.13 196.61 198.43 460 6.1% 5.1%