Costing Working Group


The Public Sector Service Delivery Council (PSSDC) has expressed interest in advancing costing work and sharing best practices. A workshop on pricing and costing strategies was held in Winnipeg on May 28, 2013. In November 2014, work was initiated on a Service Delivery Costing Guide. The Guide would inform an approach to costing across and within jurisdictions, particularly related to channel migration and cost-per-transaction in a digital environment.

At the March 2015 meeting of the Joint Councils, Service Canada and ServiceOntario contributed their best practices and approaches to costing their respective service delivery processes and activities. Together, this information provides the basis for the development of a Costing Guide as endorsed by the PSSDC.


The mandate of the Costing Framework Working Group is to develop a common understanding of service delivery costing terminology and methodology and to build a Costing Framework that includes common principles and definitions, as well as a Costing Guide as the main deliverable.


The objectives of the Costing Framework Working Group are:

1. To identify the cost objects that should be used in the methodology to calculate the full cost of a service transaction to ensure organisations do not charge more than the full cost of business.

2. To develop a Service Delivery Costing Guide to inform an approach to costing across and within jurisdictions in order to facilitate the determination of service delivery costs, including those related to channels, and channel migration/integration in an increasing digital environment.

3. To develop common costing principles and definitions of service, service transaction, service delivery and service channels.

4. To explore opportunities to use the Service Delivery Costing Guide to inform:

  • channel migration and cost-per-transaction in a digital environment
  • baselining and forecasting of the cost of delivering each service transaction
  • cost analysis across different channels for each service

5. To share best practices and lessons learned across jurisdictions to advance the costing of services.