Office of the Comptroller General
February 1989
Note : Minor editorial amendments were made in 1994 by the Financial and
Information Management Branch, Treasury Board Secretariat to bring departmental
references and document references up to date.
Table of Contents
Introduction
1 How to Apply the Guide to Different Costing
Purposes
2 Guidelines for Costing of Outputs
3 Recommended Costing Procedures
Appendix I - Definitions of Key Terms and
Concepts
Appendix II - Case Study
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