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A practical approach to establishing unit costs
This is one of a series of books published by HB Publications targeted at the public sector. It is ideal reading for public sector managers or those obtaining management qualifications and degrees in public sector management. It identifies practical approaches to developing costs for public sector services and incorporates worked examples and solutions. This publication is a valuable reference point to anyone having to undergo costing and pricing exercises for their area of service, especially if those services are being exposed to competition.
This is one of a series of books published by HB Publications targeted at the public sector. It is ideal reading for public sector managers or those obtaining management qualifications and degrees in public sector management. It identifies practical approaches to developing costs for public sector services and incorporates worked examples and solutions. This publication is a valuable reference point to anyone having to undergo costing and pricing exercises for their area of service, especially if those services are being exposed to competition.
The book covers the following areas:
ESTABLISHING THE COST OF A SERVICE
Service Definition
Elements of Service Cost
Capturing Costs
Fixed Costs
Variable Costs
Direct and Indirect Costs
Controllable and Uncontrollable Costs
Cost of Capital Investment
Sunk Costs
SummaryOVERHEAD COSTS
Types of Overhead Cost
Methods of Apportionment and Allocation
SummaryCALCULATING UNIT COSTS
Unit of Service
Methods of Unit Costing
Marginal Costing
Choosing a Costing Technique
Summary
ESTABLISHING THE COST OF A SERVICE
Service Definition
Elements of Service Cost
Capturing Costs
Fixed Costs
Variable Costs
Direct and Indirect Costs
Controllable and Uncontrollable Costs
Cost of Capital Investment
Sunk Costs
SummaryOVERHEAD COSTS
Types of Overhead Cost
Methods of Apportionment and Allocation
SummaryCALCULATING UNIT COSTS
Unit of Service
Methods of Unit Costing
Marginal Costing
Choosing a Costing Technique
Summary
COST CONTROL
Variance Analysis
Corrective Action
Summary
PRICING PUBLIC SECTOR SERVICES
Pricing Considerations
Pricing Techniques
Break-even Analysis
Marginal Costing and Pricing
Internal Charging
Cost Reduction Strategies
Summary
COMMON COSTING AND PRICING PROBLEMS ANSWERED
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