The KVIK-ERF system – in close cooperation with the KVIK-OEP financing, the KVIK-KON controlling module and the hospital information system – precisely defines the costs and incomes per case. It calculates the case with multiple approaches considering direct and indirect cost elements. Costs that are otherwise not collected, are assigned to the case along other controlling protocols. The case-level income, cost, and contribution can be analised from multiple viewpoints: e.g. doctor’s performance, ICD/groups, DRG/groups, department’s performances.