This document discusses how Irish hospitals can benefit from benchmarking. It provides background on cost per patient benchmarking in the Dutch DRG system. Benchmarking involves comparing a hospital's costs and processes to peers in order to identify areas for improvement. The document outlines how benchmarking has been implemented in the Netherlands through connecting various data sources, developing a cost model, and using benchmarks in management. It emphasizes that benchmarking requires technology, but also top management commitment to discussions with doctors and using benchmarks in budgeting. The document concludes that while technology is important, benchmarking can be achieved today in Ireland through getting financial control and performing better despite budget constraints.