HFMA president Mark Orchard has called for a review to ensure the NHS is sustainable for the next 30 years and beyond.
Beds do not represent capacity. Instead they are where patients wait for the next thing to happen and the aim should be to reduce wasted time.
NHS England has set out five principles for its approach to setting priorities for the extra £1.6bn announced in the Budget for 2018/19.
Three years since plans were unveiled to transform costing, the programme has reached a key milestone.
This year’s HFMA annual conference in London (6-8 December) brings together all the key NHS system leaders and healthcare finance commentators.