Common Costing Standards
Costing Standards have been developed for use in the public health sector to provide a standardised approach to the costing of Health New Zealand provided services.
Pātiki and Waharua Kōpito patterns
Health New Zealand Costing Standards
The Costing Standards have been developed for use in the public health sector to provide a standardised approach to the costing of Health NZ provided services.
The main purposes of the Costing Standards are to:
- Ensure consistency in activity-based costing and cost allocation within Health NZ
- Improve the quality of cost reporting
- Improve operational decision-making
- Provide better data for benchmarking
Current edition - version 26
Version 26 was issued in July 2025 and is effective from July 2025 to June 2026.
Common Costing Guidelines
The Costing Guidelines support implementation of the Costing Standards, and 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 14
Version 14 was issued in September 2025.