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Guide to the Costing of Outputs. Knowing your costs is part of knowing your business. Departments with external user fees are required to know their costs and report on them. This guide serves as a model for costing outputs in a variety of situations. Definitions of basic cost accounting terms and concepts are provided. In addition, the steps that would typically be followed in the costing of outputs are discussed, together with the decisions that must be made at each step, and the cost components and calculations required to support each decision. The guide concludes with a case study.
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