A cost accountant's dream come true! The NHS has announced its strategy on average cost pricing today and I have put together a brief review of it. Moreover, they have posted a wealth of information on their various sites. They have also published their NHS Costing Manual that has some excellent real live information for cost accountants and for teachers of cost accounting. There's material enough here for hundreds of case studies and I am available to be sponsored (ie paid) to write at least some of them! There are many implications for economists in this initiative too. To download the pdf file I have now prepared go to my PDFs File page and click the relevant links. Anyway, a fascinating topic that could provide hours of endless mirth and merriment! DW