Full-cost pricing rules within the National Health Service internal market - Accounting choices and the achievement of productive efficiency

Management Accounting Research

Volumn 7, Issue 1, 1996, Pages 25-51

  Ellwood, Sheila ^a  

^a ASTON UNIVERSITY   (United Kingdom)

Author keywords

Full cost pricing; Healthcare cost accounting; NHS internal market; Productive efficiency

Indexed keywords

EID: 0030096101     PISSN: 10445005     EISSN: None     Source Type: Journal    
DOI: 10.1006/mare.1996.0002     Document Type: Article

References (40)

1. Atkinson, A. A., 1987. Cost Estimation in Management Accounting - Six Case Studies, SMA, Toronto.
2. Audit Commission, 1990. A Short Cut to Better Services: Day Surgery in England and Wales, London, HMSO.
3. Bartlett, W. and Le Grand, J., 1992. The impact of NHS reforms on hospital costs, Studies in Decentralisation and Quasi-Markets, No. 8, University of Bristol, SAUS.
4. Baumol, W. J., Panzar, J. C. and Willig, R. D., 1982. Contestable Markets and the Theory of Industry Structure, New York, Harcourt Brace Jovanovich.
5. Brimson, J., 1991. Activity Accounting, New York, John Wiley.
6. Bromich, M. and Bhimani, A., 1989. Management Accounting: Evolution not Revolution, London, CIMA.
7. Chan, Y.-C., L., 1993. Improving hospital cost accounting with activity-based costing, Health Care Management Review, 18(1), 71-77.
8. CIMA, 1993. Management Accounting Guides for the NHS: Activity Based Costing. London, CIMA.
9. CIPFA, 1992. Health Database 1992 Volume 1, Financial Overview, London, CIPFA.
10. Cooper, R., 1990. Cost classification in unit-based and activity-based manufacturing cost systems, Journal of Cost Management, 4(3), 4-14.
11. Cooper, R. and Kaplan, R. S., 1988. Measure costs right: make the right decisions, Harvard Business Review, September-October, 96-103.
12. Cooper, R. and Kaplan, R. S., 1992. Activity based systems: measure the costs of resource usage, Accounting Horizons, September, 1-13.
13. Culyer, A. J. and Posnett, J., 1990. Hospital behaviour and competition, in Culyer et al. (eds), Competition in Health Care, Basingstoke, MacMillan.
14. Dawson, D., 1994. Costs and prices in the internal market: market vs the NHS management executive guidelines. Discussion paper 115, Centre for Health Economics, University of York.
15. Department of Health, 1989a. Working for Patients, London, HMSO.
16. Department of Health, 1989e. EL(89) MB/171, Contracts for Health Services: Pricing and 'Openness' - A Discussion Document, London, HMSO.
17. Department of Health, 1989c. Self Governing Hospitals, Working for Patients, Working paper No 1, London, HMSO.
18. Drury, C., 1992. Management and Cost Accounting, London, Chapman and Hall.
19. Ellwood, S., 1990. Competition in healthcare, Management Accounting, 68(4) 24-28.
20. Ellwood, S., 1992. Cost Methods for NHS Healthcare Contracts, London, CIMA.
21. Ellwood, S., 1996. Cost-Based Pricing in the NHS Internal Market, London, CIMA.
22. Enthoven, A., 1985. Reflections on the Management of the National Health Service, London, Nuffield Provincial Hospitals Trust.
23. Fitzgerald, L., Johnston, R., Brignall, S., Silvestro, R. and Voss, C., 1991. Performance Measurement in Service Industries, London, CIMA.
24. HFMA/KPMG, 1992. Guide to Good Practice-Costing: Activity Based Costing, London, CIPFA.
25. HFMA, 1994. West Midlands Research Group, Costing and Pricing Contracts 1994/95 (Acute Services), Unpublished Survey.
26. Higgins, W., 1991. Myths of competitive reform, Healthcare Management Review, 16(1), 65-72.
27. King, M., Lapsley, I., Mitchell, F. and Moyes, J., 1994. Activity Based Costing in Hospitals: A Case Study Investigation, London, CIMA.
28. Le Grand, J., 1994. Quasi-markets and social policy, in Smith, R. and Raistrick, J. (eds), Policy and Change, School for Advanced Urban Studies, University of Bristol.
29. National Audit Office, 1987. Use of Operating Theatres in the National Health Service, London, HMSO.
30. NHSME, 1990. Costing and Pricing Contracts: Cost Allocation Principles, Leeds, NHS.
31. NHSME, 1993a. EL(93)26-6 April, Costing for Contracting, Leeds, NHS.
32. NHSME, 1993b. EL(93)62-21 July, Costing for Contracting, Leeds, NHS.
33. NHSME, 1993c. Costing for Contracting Manual, issued August 1993, Leeds, NHS.
34. NHSME, 1993d. FDL(93)59, Costing for Contracting - The 1994/95 Contracting Round, Leeds, NHS.
35. NHS Executive, 1994a, EL(94)51, Comparative Cost Data: the use of HRGs to inform the contracting process.
36. NHS Executive, 1994b. Letter dated 8 March from Executive Director, M. Biddle.
37. Packwood, T., Buxton, M. and Keen, J., 1991. Hospitals in Transition. Buckingham, Open University Press.
38. Robinson, J. and Luft, H., 1985. Competition and the cost of hosptial care, Journal of the American Medical Association, 257 (23) 3241-3245.
39. Wagstaff, A., 1989 Econometric studies in health economics: a survey of the British literature, Journal of Health Economics, 8, 1-51.
40. Yates, J., 1987. Why are we waiting? An Analysis of Hospital Waiting Lists, Oxford, Oxford University Press.