Archived - Guidelines on Costing

The Guidelines explain the fundamentals of costing, describe common applications of costing in government, and outline key principles and practices. They provide general guidance that includes a seven step approach to costing that departments are encouraged to use. The Guidelines also provide links to specific guidance on costing-related matters, such as the attestation provided by chief financial officers (CFOs) for Cabinet submissions.
Date modified: 2019-06-10


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Long description for image: Figure 1: Concept of cost classification

The figure illustrates the concept of cost classification by showing how the various cost elements that form a cost base, which was determined in the preceding step of the seven-step method, are then classified as either a direct cost or an indirect cost. The examples of cost elements in the figure include program costs, internal services costs, cost of services provided without charge by other departments, centrally managed costs and other relevant costs.

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