Common Costing Standards

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

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 17

Version 17 is effective from 1 July 2016