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Author:Dixon, R.
Title:Capital charges in the NHS.
Journal:Management Accounting (London)
1990 : JUL-AUG, VOL. 68:7, p. 38-41
Index terms:NATIONAL HEALTH SERVICE
CAPITAL EXPENDITURE
Language:eng
Abstract:Assessment of capital provision by UK National Health Service for new buildings and equipment, linked with planning targets and government charge on capital assets. Areas requiring capital provision. Caring for patients. Incentives to encourage efficiency. Value for money. The private sector. Current-cost accounting. Asset valuation. Efficient use of resources. Two Figures illustrate the study.
SCIMA record nr: 78040
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