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Australian Hospital Patient Costing Standards Version 4.1

Date published: 31 August 2021

The Australian Hospital Patient Costing Standards (AHPCS) provide direction for hospital patient costing through the development of standards for specific elements of the costing process and reporting requirements.

The AHPCS have been updated to reflect the changes in the Australian Accounting Standards Board 16 (AASB 16), which were introduced on 1 July 2019. 

The AHPCS Version 4.1 comprises of:

  • Part 1: Standards – provides costing principles.
  • Part 2: Business Rules – provides practical guidance on how Standards are translated into action.
  • Part 3: Costing Guidelines – provides step-by-step guidance on how to cost particular services.
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