Briefing / Research and Development Costing Briefing
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.
Related content
The Institute’s annual costing conference provides the NHS with the latest developments and guidance in NHS costing.
The value masterclass shares examples of organisations and systems that have pursued a value-driven approach and the results they have achieved.