Unit Costs - not exactly child's play: A guide to estimating unit costs for children's social care
The Department of Health, Dartington Social Research Unit, Personal Social Services Research Unit at University of Kent, London, (2000)Abstract
This short guide tries to make a complicated, some would say alien, accounting procedure accessible and comprehensible to a wide readership of local authority staff, researchers and trainers. The main aim has been to produce a tool kit versatile enough to cater for the multiplicity of local authority arrangements and cost demands. It should put into the hands of finance managers and policy makers a coherent method for calculating unit costs that is convincing in its relationship with the work of social services departments and the realities of children's needs.