The best practice for the collection of clinical costs are
defined in clinical costing standards that support the
implementation of Patient-Level Information and Costing
System PLICS to collect costs data at the patient level and to
help hospitals understand exactly how costs are built at the
most basic and accurate level [3]. At this moment the
implementation of this system in hospitals is not mandatory.
Development of clinical costing standards for the acute and
mental care sector has been taken over by the HFMA – the
professional body for finance staff in healthcare that set and
promote the highest standards in financial management and
governance in healthcare.