[3] Department of Health, Reference Costs Guidence for 2011-2012:
Department of Health , 2012,
(http://www.dh.gov.uk/en/Publicationsandstatistics/Publications/Publi
cationsPolicyAndGuidance/DH_132395, accessed 12 January 2013).
[4] HFMA, Acute Health Clinical Costing Standards 2012/13,
(http://www.hfma.org.uk/costing/Previous+Years+Clinical+Costing+
Standards/, accessed 12 January 2013).