haku: @author Llewellyn, S. / yhteensä: 7
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| Tekijä: | Northcott, D. Llewellyn, S. |
| Otsikko: | The 'ladder of success' in healthcare: the UK national reference costing index |
| Lehti: | Management Accounting Research
2003 : MAR, VOL. 14:1, p. 51-66 |
| Asiasana: | UNITED KINGDOM COSTS BENCHMARKING PERFORMANCE APPRAISAL |
| Kieli: | eng |
| Tiivistelmä: | Relative performance evaluation (RPE) is a form of benchmarking that operates through ranking institutions in comparative league tables. This paper explores issues raised by the introduction of RPE to benchmark UK hospital costs (termed 'reference' costs for this purpose). These reference costs are aggregated into a comparative cost index-thereby creating a 'ladder of success'. The 'ladder of success' has the potentiality both to enhance the purchasing role and to provide a comparative database for hospitals to improve their performances. Yet this research found that several problems confound its use for benchmarking: the absence of a referent (or standard) against which 'reference' costs can be compared; the non- comparability of many hospitals featuring in the index; and the lack of standardisation in costing practices. |
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