The cost per WAU is also calculated at the overall trust level. By using the same unit for all the different types of activity a trust might carry out, it’s possible to compare trusts with different combinations of healthcare services; some trusts may provide lots of simpler procedures like sigmoidoscopies and other trusts carry out lots of complex procedures like heart surgery. But they can still compare their overall productivity.
You can’t compare figures from different financial years because we have to adjust the WAU values using the annual once PLICS (Patient Level Information and Costing Systems (replacement for Reference Costs)) data (the information trusts provide about their spending).
Cost per WAU and Adjusted Treatment Cost (ATC)
Trusts with a higher than average total cost per WAU will have an ATC index over £1, and trusts with a lower than average total cost per WAU will have an ATC index less than £1.