A costing system for radiology departments has been developed which runs on a micro-computer and can produce, for about two days' clerical work, a list of average costs for every type of X ray performed in a department. All costs, including capital and radiologists' time, are covered and the system could be used in the development of performance indicators. An example run, in a general hospital in the West Midlands, is given.
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John Stilwell (1984) studied this question.