Through this process, service line reporting and management (SLR/M) and patient level information and costing systems (PLICS) have emerged as two principal techniques that are being adopted at various stages along the way. CIMA's survey has been undertaken to assess how readily NHS organisations are implementing more advanced costing techniques, and crucially, whether they are yet able to realise the benefits of more detailed management information that can be derived from these systems.
"The added value that the finance function brings to decision making is in the provision of high quality relevant information to support decision making."