This study, undertaken at a time of dramatic change for the NHS, explores barriers to and enablers of clinical engagement with costing, identifying the ways in which clinicians engage with costing information and the development of clinical costing systems. In order to meet the challenges ahead, costing needs to become an enabling rather than a support function. The clinical and financial professions must work together to drive efficiency and deliver better-quality patient outcomes. In order to achieve this goal, greater clinical ownership of costing information is essential. (PDF 1MB)