Cost information and decision‐making in the NHS

In recent years there has been an increasing emphasis in the UK National Health Service (NHS) on the provision of management information. This has been mainly manifested through the Körner initiatives, but other developments such as management budgeting and performance indicators also have a major implication for the provision of information. In its simplest form, the management information provided could be classified twofold, namely information on service provision and information on the use of resources.