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Technical

A picture of health: service cost data in Performance management in the NHS Logo cima

  Stuart Wayment |   Free |   CIMA |   2009 |   Thought leadership

This report will discuss the role of the finance function in NHS organisations has evolved beyond reporting costs to assimilating detailed and accurate data to support clinical decision making. Finance professionals are using better information to refine costing processes and provide insights that can add value at the front line of the health service. Through this process, service line reporting and management (SLR/M) and patient level information and costing systems (PLICS) have emerged as two principal techniques that are being adopted at various stages along the way. (PDF 645KB)

Topics covered:
  • Management accounting: Technical: Cost accounting & management: Cost accounting, Intermediate
  • Management accounting: Technical: Management reporting & analysis: Performance management, Intermediate

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