I spent about 8 years back in the 80's and 90's writing budgeting software for Boulder Community Hospital that was heavy on budgeting by units of service. Every department measured both costs and revenues by how much each metric produced. Some departments used FTE's (full time equivalent people), some used operations performed or services delivered, some used square footage, and so forth. It worked very well in holding down costs. You can use the same technique to reduce errors, too. When you see your cost per service delivered drop 5 percent, you can give yourself a pat on the back. Might get a raise, too.
I hope Bernie is successful in this endeavour.