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| Author: | Howes, J. |
| Title: | Costing for contracting |
| Journal: | Management Accounting (London)
1994 : NOV, VOL. 72:10, p. 36-37 |
| Index terms: | COSTS CONTRACTS MEDICAL CARE |
| Language: | eng |
| Abstract: | The NHS has been criticised over the years for its lack of knowledge of the cost of its services - it could only tell you how much was spent over broad headings such as nursing staff or drugs in each health organisation. Since the late 1980s, annual cost returns have been produced showing cost per patient-day and outpatient attendance by clinical specialty. While these returns have been useful it has been observed - not least by auditors - that because they have been produced as an external requirement their quality and consistency have been variable. |
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