The report found that senior doctors should be accountable in managerial and financial roles to enable robust strategic and operational planning and control to be optimised. NHS trusts and foundation trusts require a coherent strategy, implemented throughout the organisation, for survival in a time of funding austerity.
A method for assessing the effectiveness of NHS budgeting and its application to a NHS Foundation Trust between strategy and financial systems is at the heart of survival for an organisation in a competitive environment.