The Guidelines should be regarded as an illustrative guide to the factors to be taken into account when undertaking a costing exercise, as no single costing methodology can be applied universally. They also incorporate policy information relating to the treatment of some items.
Costing and Pricing Government Services
Guidance
The Guidelines are intended to assist agencies to better understand their costs and the factors that have the greatest influence on those costs (i.e. the cost drivers).
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Published
15 January 2024
