The book sets out the process of identifying service costs, establishing unit costs, and cost control, all key activities for ensuring VFM and accountability. It is a useful text for those working in a public sector and not-for-profit environment. It translates private sector principles into practical tools that can be applied to public services. The contents include:

Establishing the cost of a service
Overhead Costs
Calculating Unit Costs
Cost Control
Pricing Public Services
Common Costing and Pricing Problems Answered