Release of Exposure Draft

Technical Guide on Cost Management in Healthcare Services

Cost information is a part of the basic information needed by the stakeholders for deciding how to improve the performance of the healthcare services, where to allocate the resources within or among the healthcare services and to compare the performance of different healthcare service providers. Sound cost management strategies and techniques are required to be developed in order to achieve the objective of providing affordable quality healthcare services to each strata of the society. The objective of this technical guide is to enable all the stakeholders and PCMAs to understand the process of cost management with reference to the healthcare services.

The Cost Accounting Standards Board (CASB), the standard-setting body of the Institute, in its 105th meeting held on 29th January 2025 has approved the release of Exposure Draft of the Technical Guide (ED-TG) on Cost Management in Healthcare Services seeking public comments / suggestions within 4th March 2025. The technical guide shall be finalised by the Board in the light of the suggestions / comments received within the prescribed last date.

Please submit your suggestions / comments on the ED-TG through email at casb@icmai.in strictly in the format given hereunder:

To download the Exposure Draft of the Technical Guide (ED-TG) on Cost Management in Healthcare Services, please click here