The recent rapid rise in healthcare costs has been a source of concern to both the people and the government. Various reasons have been cited to be the major cause of this problem. They include the changing attitudes of the people leading to a demand for better healthcare, the increasing use of sophisticated and expensive medical equipments, a change towards increasing incidence of chronic disease which are more expensive to treat and an aging population due to an increase in the average life expectancy of the people. Master of Business Administration (Accountancy)