“…In recent years, we have witnessed an increasing interest in a value-based agenda [ 25 , 26 , 35 – 37 , 63 , 64 ] based on the ideas of Porter, Kaplan, and others [ 21 , 22 , 29 ] with a developing focus on the costing techniques of TDABC [ 4 , 9 , 16 , 27 , 28 ]. This trend is also seen in the Danish healthcare system [ 25 , 47 , 55 ], and as stated by Triantafillou (2020), referring to the national patient registry, “Only very few countries in the world have a population whose dealing with the public sector is so intensely and systematically monitored and registered as in Denmark” ( [ 25 ] , p. 6), which has been supported by other studies [ 54 ].…”