Financial standards and guidelines

The Guidelines provide information on how Districts and the previous DHBs have applied the Costing Standards in relation to schedule seven Intermediate Products, ie, the goods and services costed and allocated to patient events.

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

• Assist Districts to implement an event level costing system
• Enable assessment of Districts costing methodology in comparison to other Districts
• Assist the interpretation of event level costing data
• Improve the development of the Costing Standards

Current edition – version 11

Version 11 was issued in July 2019.

• Common Costing Guidelines (355KB) 

The Common Costing Standards have been developed for used in the public health sector to provide common standards for the costing of District (and the previous DHBs) 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 Districts
2. Improve the quality of cost reporting
3. Improve operational decision-making
4. Provide better data for District benchmarking

Current Edition - version 23

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

• Common Costing Standards Version 23 (PDF 812.93KB)

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

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

• Common Costing Group Terms of Reference (DOC 30.82KB) 

This document sets out the FTE (Full-time Equivalent) counting framework for planning and reporting purposes from 2006:

• Measuring Staff Resources (388kb)