Clinical Costing Standards

These clinical costing standards set out recommended best practice for the production of clinical costs and will support the production of patient level costs in acute and mental health organisations. The standards aim to support a robust and consistent approach to costing across the NHS. Following initial publication of the standards by the Department of Health in 2009, the HFMA has taken over their development. The recognises a shared belief by the HFMA and the Department of Health that the finance profession should have the lead role in setting standards and promoting the highest quality in costing practice. The original standards, along with supporting material can be accessed on the Department of Health website.

	Acute Health Clinical Costing Standards 2012/13 The acute standards have been further revised to improve consistency and clarity. This document is only available for download. The changes for 2012/13 build on feedback from a clinical costing survey of costing leads. Costing practitioners on the HFMA’s Costing Special Interest Group were fully involved in the updating process. Key changes include a standard on the classification of costs into fixed and variable categories and further support around the treatment of income. » Download PDF
	Mental Health Clinical Costing Standards 2012/13 The mental health standards have been published in printed format to reflect the significant updating compared to last year’s draft standards. As well as building in relevant changes to the acute standards – around fixed/variable classification and the treatment of income – the standards have been revised to fully reflect costing in a mental health context.  Further work on the standards will be taken forward during 2012 alongside further work to support organisations in implementing the standards. » Download PDF