BMJ Publishing Group, BMJ, 7506(330), p. 1501-1503, 2005
DOI: 10.1136/bmj.330.7506.1501
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Programme budgeting and marginal analysis has the potential to align the goals of doctors and managers It is an economic approach to priority setting that adheres to the two key economic concepts of opportunity cost and the margin The method requires and values equally the contributions of doctors and managers Contextual information, evidence, and subjective judgment are explicitly presented, evaluated, and recorded The approach fosters a shared appreciation of the need to focus on resources and health outcomes and the need to balance clinical autonomy with financial responsibility.