The Costing Guidelines have been created to achieve the following objectives.

• Assist DHBs when they are implementing an event level costing system.
• Enable DHBs to assess their costing methodology in comparison to other DHBs.
• Assist the interpretation of event level costing data.
• Improve the development of the Costing Standards.

The Costing Guidelines provide information on the products that DHBs have chosen to use to allocate costs to patient events, and the type of costs that are allocated by each product. Therefore, they provide information on how DHBs have applied the Costing Standards in relation to schedule seven Intermediate Products, ie, the goods and services costed and allocated to patient events.

Current edition – version 11

Version 11 was issued in July 2019.

• Common Costing Guidelines (355KB)