RSM Unit Costing and Pricing Guide

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Unit Costing Guide and Tool  - One of four management accounting tools for community sector leaders addressing financial sustainability. The tools are simple to use for anyone in the organisation’s management team, and are useful for such things as:  strategic planning and management;  financial control; and   budgeting.

This is the fourth of the four tools developed by RSM and the guide is used in association within associated excel unit costing calculator.

Copy and paste the hypertext link following to a modern browser and you will be asked if you wish to download it. It can then be opened and saved. The data that you then enter will be on your own system.

This is the link:

Any manager interested in managing an organisation’s finances should be using these four tools or similar tools.

Unit Costing: There are many reasons to perform unit costing, some are:
• Quantifying costs
• Identifying opportunities to save costs
• Pricing strategies

While this and the other three tools could be used without professional assistance, we strongly recommend that in working through the input of the data and appreciating the resulting information, that organisations enlist the support of a qualified accountant or experienced book-keeper.

Indeed, while adapted to the needs of small and very small organisations to use on an on-going basis, this and the three associated tools providing financial analysis, are best used by accounting practitioners and their completion and interpretation supervised by someone with accounting or bookkeeping experience.

Resource Information

  • Author: RSM
  • Date: 2016
  • Target Audience: Tactical level (senior management, corporate services)
  • Access to Item is free?: Yes
  • Type of Resource: Workbook