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Part 3: Costing Guidelines

Costing guidelines have been developed to guide costing practitioners on how to cost various services within their hospital. These Costing guidelines demonstrate the practical consolidated steps to be undertaken by the costing practitioner to address the relevant Business rules within each stage to best demonstrate adherence to the Standards.

The Costing guidelines do not purport to include all hospital services, but have been developed to demonstrate to costing practitioners the practical steps of costing for specific services raised within the Australian context over a 20-year period.

The Australian Hospital Patient Costing Standards Version 4.0 consists of three parts:

Part 1: Standards (including Attachments)
Part 2: Business rules
Part 3: Costing guidelines

This document forms the Costing guidelines.


The Costing guidelines should be read in conjunction with all Standards and Business rules.

The Costing guidelines outline the steps to cost various services within hospitals. The relationship between these steps and the costing process stages are illustrated in the flow chart provided at Patient Costing Process.

Numbering convention

The numbering convention of each Costing guideline is in terms of ‘CG N’, where:

CG    =     the prefix that indicates that it is a Costing guideline
N       =     the Costing guideline number


The Glossary of Terms contains definitions for terms present throughout the Costing guidelines.