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Variance analysis further informs decision making by showing the need to have the right personnel doing the right tasks at the right time to control costs. A TDABC approach facilitates an understanding of the drivers of cost in chronic illness care. Our paper highlights the stages in the care pathway where different settings, decision making and a more optimal use of resources could assist with achievement of better patient outcomes. A TDABC approach facilitates an understanding of the drivers of cost in chronic illness care. Our paper highlights the stages
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