Patient-level information and costing systems (PLICSs): a mixed-methods study of current practice and future potential for the NHS health economy

National Institute for Health Research (NIHR) - 
Traditionally, the cost object in health care has been either a service line (e.g. orthopaedics) or a clinical intervention (e.g. hip replacement). In the mid-2000s, the Department of Health recommended that in the future the patient should be the cost object, to enable a better analysis of cost drivers in health care, resulting in PLICSs. Monitor proposes that PLICS data will now form the basis for mandatory prices for health-care services across all care settings. This study aimed to explore the current use of PLICSs and the potential for future use of PLICSs in commissioning.

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