Briefing / Better budgeting

This guide takes the form of a general introduction to budgeting and a number of case studies, each of which highlights the progress that is being made in budgeting, and the benefits that this has realised. A common recognition throughout each of the case studies is the importance of clinical buy-in and ownership, when attempting to establish and monitor more realistic budgets, based on activity.

So how far will the NHS be prepared to go? Service line costing is on its way, with exemplar sites likely to be used in the setting of the tariff in the future. Tariff will be based upon their cost structures, and their ability to deliver greater efficiency through better understanding of their costs.