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Mogyorosy, Z. and Smith, P. (2005) The Main Methodological Issues in Costing. Health Care Services: A Literature Review. CHE Research Paper 7. Centre for Health Economics, Alcuin College, University of York, York.
https://www.york.ac.uk/media/che/documents/papers/researchpapers/rp7_Methodological_issues_in_costing_health_care_services.pdf

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