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Reform Support

Supporting reforms to improve the quality and sustainability of our healthcare systems

Funding Programme
Year
  • 2022

Enhancing Cooperation and Quality of Public Administration: Support for Strengthening Health Cost Accounting in Portugal

The project "Enhancing Cooperation & Quality of Public Administration: Support for Strengthening Health Cost Accounting in Portugal" aimed to improve financial management in the NHS through a standardized management accounting system. This project sought to enhance institutional capacity and strengthen overall fiscal sustainability, thereby optimizing healthcare funding and improving healthcare delivery across Portugal.

Context

The project was launched to tackle challenges in Portugal's NHS, focusing on integrating primary and secondary healthcare in Local Health Units. The objectives were to standardize cost accounting practices, enhance decision-making, and promote fiscal sustainability across NHS institutions. By addressing inefficiencies in resource allocation, the project sought to establish a robust financial management system that reduces hospital dependency and prioritizes patient-centered care.

Support delivered

Technical support was provided to Portugal's NHS, specifically the Central Administration of the Health System (ACSS), by a team led by the provider, in coordination with the Directorate-General for Structural Reform Support of the European Commission and funding via the Technical Support Instrument. Implemented from 2023 to 2024, the project delivered:

  • a comprehensive review of NHS cost accounting practices
  • a needs assessment and review of international good practices
  • elements for a new Management and Cost Accounting Plan
  • an action plan for implementation of the project results

Results achieved

The project achieved substantial results for Portugal's NHS, including by:

  • Creating the foundation for the implementation of a standardized cost accounting system, enhancing financial management and transparency.
  • Aligning the project results to support the implementation of the ongoing reform to create “Local Health Units”, which vertically integrate primary and hospital care.
  • Preparing the creation of the Permanent Cost Accounting Monitoring Team (EPACG), a dedicated team that will follow up on the implementation of the project results. 

These outcomes are expected to contribute to strengthened institutional capacity of the NHS to deliver high-quality care while also supporting fiscal sustainability. Anticipated benefits include optimized resource allocation, improved care efficiency, and a more resilient healthcare system. These improvements set the stage for future healthcare reform, equipping the NHS with the insights required for continuous monitoring and improvement.

More about the project

You can read the documents related to the project here: