title: Base-year expenditure analysis for programme budgeting in an RHA.
authors.forename: C M
authors.initials: CM
authors.lastname: Firth
mesh_terms: D002017:Budgets; D003365:Costs and Cost Analysis; D004469:Economics, Hospital; D004739:England; D005376:Financial Management; D006296:Health Services / Q000191:economics; D012040:Regional Health Planning / Q000191:economics; D013222:State Medicine / Q000191:economics*