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Developing Financial Accountability in British Acute Hospitals
Author(s) -
Jones C. Stuart
Publication year - 1999
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/1468-0408.00071
Subject(s) - benchmarking , accountability , activity based costing , business , process (computing) , resource (disambiguation) , resource allocation , control (management) , accounting , service (business) , process management , finance , operations management , economics , marketing , computer science , political science , management , law , computer network , operating system
This paper explains the process of defining, measuring and costing health service outputs (Health Resource Groups – HRGs). It identifies why the introduction of HRGs became necessary and how they were rolled out and became mandatory. The steps followed to achieve national uniformity are explained. Evidence is provided on the extent to which HRGs have been adopted and on the wider roles they may fulfil, such as benchmarking. The possible implications for resource allocation and the power of clinicians are discussed. Finally, attention is turned to the possible consequences of costed HRGs, as a means of achieving detailed financial accountability at operational level and to alternative means of control.