An introductory guide to costing

07 September 2020

Understanding the cost of NHS patient care is vitally important, both locally and nationally, in making decisions about how to manage and deliver sustainable high-quality services. 

This guide has been drawn together to support costing practitioners, especially those newly or recently appointed, by setting out, among other things:

• why costing information is important and how it can be used
• the fundamental elements of costing in the NHS 
• the tasks costing practitioners typically undertake.

It provides new costing practitioners a head start by describing the fundamental elements of the job and highlighting sources of further support and information.

If you want to find out whether your organisation is a member of the HFMA’s Healthcare Costing for Value Institute, email

Click here to find out more about the Healthcare Costing for Value Institute’s programme.
An introductory guide to costing

September 2020 (PDF 13KB)

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