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The matrix approach calculates actual direct and indirect revenues and expenses per patient to reconstruct the economic performance of care units. It is useful in a context of operating losses with constrained budgets. The initial conclusions are known but not documented. When the TUR is low, the margins per patient are all low. When the TUR is high, the margins per patient are better. The TUR appears to be the key factor in the financial balance of an EPS or ESPIC. The staff

Healthcare systems around the world are under increasing pressure. Rising costs, growing patient volumes, workforce shortages, and fragmented care pathways make it harder than ever to deliver high-quality care efficiently. At the same time, patients expect smoother, more transparent, and more personalized care experiences. This is where digital care pathways  are reshaping the future of healthcare. The Challenge of Fragmented Care Traditional care delivery often relies on man