The International Classification of Diseases is a global diagnostic standard classification for clinical use, general epidemiological issues, and the management of many health aspects with the latest version being the ICD-10. Some benefits are aligned to the transition to the system such as organization's having payments for new processes being more accurate, a better comprehension of health care results and health conditions, and the number of rejected claims declining ( Anker, Morley & von Haehling, 2016) . Other benefits that can be derived from the system comprise a lesser amount of improper claims, enhanced management of diseases, and the harmonization of reporting and monitoring of health conditions globally.
Even with the benefits highlighted above the financial resource management tool have costs that are attached to the cash flow disruption and adoption of the coding system. Therefore, it is essential that managers identify the expenses which are classified as recurring from those that are one-time ( Anker, Morley & von Haehling, 2016) . Among the costs include large organizations undergoing an overhaul of their systems as well as the update of software while small institutions might need to upgrade their software. There are also the costs of training staff on how to efficiently and competently use the system not to mention the productivity losses incurred.
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The transition is not that smooth as during the training of the users to be compliant with the code set; a good percentage of claims will undergo rejection. Therefore, the rejected claims could disrupt the institution's cash flow, and hence, the managers should consider this factor when deciding to adopt the system ( Anker, Morley & von Haehling, 2016) . However, the system changes are accompanied by technological modifications such as revisions to vendor systems and software as well as revision of specifications.
References
Anker, S. D., Morley, J. E., & von Haehling, S. (2016). Welcome to the ICD ‐ 10 code for sarcopenia. Journal of cachexia, sarcopenia, and muscle, 7(5), 512-514.