Research and Development Costing Special Interest Group briefing

14 September 2020

At a time when Covid-19 has brought clinical research into the public mindset more than ever, this briefing examines some of the issues discussed over the past year by the Institute’s Research and Development (R&D) costing special interest group and at a workshop held at an Institute conference in November 2019. 

This briefing introduces the different types of costing in the finance department and the R&D department.  It then goes on to discuss the challenges around identifying R&D costs, and compares the different roles of costing practitioners and R&D accountants, encouraging them to increase their understanding of the data they each hold and how that might support both areas of costing. Finally it discusses how patient-level costing (PLICS) data might support clinical research and quality improvement.  

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.
Research and Development Costing Special Interest Group briefing

September 2020 (PDF 92KB)

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