Do you believe that grouping expenses by diagnoses and procedures (based on a type of services provided) is better to use for control and planning than grouping expenses by care setting(based on the location of service provided)?

Discussing Grouping Expenses For Healthcare Finance

Do you believe that grouping expenses by diagnoses and procedures (based on a type of services provided) is better to use for control and planning than grouping expenses by care setting (based on the location of service provided)? If so, why?