The assessment of Health Programme where the benefit is expressed in terms of result achieved is called -
High-Yield Explanation
It provides basic data on cost structure of any program.Financial records are kept in a manner permitting costs to be associated with the purpose for which they are incurred.Cost-accounting has three impoant purposes in health services Cost control Planning and allocation of financial resources Pricing of cost reimbursement (refer pgno:871 park 23 rd edition)