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Blake, J.W., Channon, B.S., Gruve, M.E. and Sussman, J.A. (2012) A Guide to Strategic Cost Transformation in Hospitals and Health Systems. Health Research & Educational Trust and Kaufman, Hall & Associates, Inc., Chicago.
http://www.hpoe.org/Reports-HPOE/guide_strategic_cost_transformation_hospitals_health_systems.pdf

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