PLICS · Implementing and using patient-level information and costing systems
FP7 — People (Marie Curie Actions)
- Duration
- 2010-06-01 → 2013-05-31
- EU contribution
- €45,000
- Participants
- 1
- Scheme
- MC-ERG
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Results in brief
Implementing and using patient-level information and costing systems
This project had the objective understand how management accounting may contribute to improve the efficiency and effectiveness of organizational processes, the organisation’s performance and its long-term survival. It looked at this issue in the field of healthcare, and more specifically in management accounting for healthcare services in the public sector healthcare providers. Healthcare providers in the EU public sector have costing systems which produce low quality cost data. This is linked with the historical purpose of these systems of allocating costs rather than managing costs. However the present situation of economic crisis requires that decisions-makers at all levels manage costs, i.e. make important cost savings while maintaining quality of care. In order to be able to do this the technical characteristics of existing systems need to be improved. The challenge for research in this area is to • Analyze the interplay between technical characteristics of management accounting tools, wider structural factors, behaviours and outcomes • Produce evidence on the impact of technical features of management accounting tools on the quality and relevance of cost information, on clinical engagement and outcomes • Provide conceptual guidance to support the improvement of national guidelines These challenges were pursued within this EC funded research project I. They were supported though the following actions: 1) Challenge: Analyze the interplay between technical characteristics of tools, wider structural factors, behaviours and outcomes Actions: In depth field studies in selected EU hospitals, academic presentations and publications, EU workshop 2) Challenge: Produce evidence on the impact of technical characteristics of management accounting tools on the quality and relevance of cost information, on clinical engagement and outcomes Actions: EU grant submission, academic presentations and publications 3) Challenge: Provide conceptual guidance to support the improvement of national and EU guidelines Actions: CIMA discussion paper, CIMA report, Discussion forums, policy discussion, dialogue with DH, EU network, call text in 7th framework programme, EU workshop
Data: CORDIS, © European Union
Project objective
Objective of the research (What?) This research analyzes how a new cost accounting system - patient-level information and costing system (PLICS)- is embedded in NHS trusts. It aims to produce (a) a handbook for best practice of PLICS implementation and use for NHS trusts and to provide (b) critical analysis of system-wide factors interfering in this process. Background (Why?) The Department of Health (DH) is currently introducing a new cost accounting method in NHS trusts: PLICS. This new method has the objective not only improve the quality of cost data, but to improve significantly the quality of health care. Shifting the question from where costs are produced to wherefore they are produced, the focus is on the efficiency and quality of actual health care processes rather than on units or departments. However first experiences show that some trusts failed to complete the implementation process and others having implemented PLICS struggle to transform it in an effective management tool. If individual behaviors may be at the origin of some of these failures, other failures may be linked to system-wide factors: The traditional vertical management structure of the NHS may be resistant to attempts to introduce elements allowing a horizontal perspective. The NHS would benefit from conceptual guidance on and access to critical variables of the initial PLICS implementation, subsequent PLICS-use and their link with wider systemic factors. But currently there is little conceptual guidance systematizing these critical aspects. Methods (How?) In order to analyze PLICS implementation, use and system-wide factors we propose to combine literature review, quantitative analysis and case study method. Data collection is based on questionnaires, analysis of documents, semi-structured interviews and observation of meetings across NHS trusts having implemented PLICS.
Original text from CORDIS.
Participants
- IMPERIAL COLLEGE OF SCIENCE TECHNOLOGY AND MEDICINE · LondonCoordinatorUnited Kingdom
Links
Data: CORDIS, © European Union