It is currently looking at VFM measures and the CHC Finance Forum is working on developing these, building on the figures in the global accounts.
Ar hyn o bryd mae'n edrych ar fesurau gwerth am arian ,ac mae Fforwm Cyllid CHC yn gweithio ar ddatblygu hyn, gan adeiladu ar ffigurau cyfrifon ‘global accounts’.