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Assessing capital charging in the National Health Service

Assessing capital charging in the National Health Service
Assessing capital charging in the National Health Service
Capital charging was introduced into the NHS in 1991, as one of the components of the internal market reforms. Having established context and rationale, this article reviews published surveys of capital charging. It then reports the results of a questionnaire survey conducted in 1994 which probed the views of finance and estates staff in NHS provider units in Scotland as to the efficacy and effects ofcapital charging. Strong support for the principle of capital charging was found, despite considerable evidence of implementation difficulties which had differentially impacted upon Health Boards. Respondents expected that the effects of capital charging would be lower investment and higher disposals, thus leading to a smaller NHS estate.
0267-4424
225-244
Heald, David
078e1b35-f173-4f02-abad-1a2134453063
Scott, David Alexander
19b5fd34-9974-4ae4-8be0-27a693639e20
Heald, David
078e1b35-f173-4f02-abad-1a2134453063
Scott, David Alexander
19b5fd34-9974-4ae4-8be0-27a693639e20

Heald, David and Scott, David Alexander (1996) Assessing capital charging in the National Health Service. Financial Accountability & Management, 12 (3), 225-244. (doi:10.1111/j.1468-0408.1996.tb00424.x).

Record type: Article

Abstract

Capital charging was introduced into the NHS in 1991, as one of the components of the internal market reforms. Having established context and rationale, this article reviews published surveys of capital charging. It then reports the results of a questionnaire survey conducted in 1994 which probed the views of finance and estates staff in NHS provider units in Scotland as to the efficacy and effects ofcapital charging. Strong support for the principle of capital charging was found, despite considerable evidence of implementation difficulties which had differentially impacted upon Health Boards. Respondents expected that the effects of capital charging would be lower investment and higher disposals, thus leading to a smaller NHS estate.

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Published date: 28 June 1996

Identifiers

Local EPrints ID: 441351
URI: http://eprints.soton.ac.uk/id/eprint/441351
ISSN: 0267-4424
PURE UUID: b4a788d3-8203-437c-8fd5-cd32e8b84dd7
ORCID for David Alexander Scott: ORCID iD orcid.org/0000-0001-6475-8046

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Date deposited: 10 Jun 2020 16:31
Last modified: 17 Mar 2024 04:02

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Contributors

Author: David Heald
Author: David Alexander Scott ORCID iD

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