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This is one of a series of books called "Essential skills for the public sector". It includes how to establish the cost of a service; overhead allocation methods: unit cost calculations; cost control; and pricing. It is ideal reading for public sector managers or those studying for public administration and related qualifications. It tackles some of the common costing and pricing issues in the public sector. It is a practical book and has found to be useful in both measuring value for money and financial control. It incorporates worked examples and solutions. This publication is a valuable reference point to anyone having to undergo costing and pricing exercises for their area of service, especially if those services are being exposed to outside competition or performance indicators. A highly recommended publication.

Funds available for existing businesses in need of expansion capital to grow market share. Investors are seeking growth potential and solid returns. If this is your company or product ready to expand these options may be the solution. Businesses seeking working capital must have assets to collateralize and show 2 years of financial history.

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