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Common Costing Standards

The Common Costing Standards have been developed for used in the public health sector to provide common standards for the costing of DHB services.

Last updated 20 September 2022.

The main purposes of the Common Costing Standards are to:

  1. Ensure consistency in costing and cost allocation within the DHB sector
  2. Improve the quality of cost reporting
  3. Improve operational decision-making within DHBs and hospitals
  4. Provide better data for DHB benchmarking
  5. Provide a sound basis for Inter-District Flow (IDF) pricing

Current Edition - version 23

Version 23 is effective from 1 July 2022 and replaces the previous Version 22. 

Changes made from version 22 are highlighted on the Change Schedule on Page 4.

Common Costing Group Terms of Reference

The Common Costing Group Terms of Reference explain how the purpose of the group, how it operates, its membership, meeting details and highlights the linkages to other relevant groups across the sector