Introducing a ‘cost sampling’ approach has not been tried in the Borough before and
other managers have not been informed of Clara’s decision to introduce this
technique. Before she moved to her current post Clara was aware that many managers
were critical of the financial information they received but they were also reluctant to
try techniques such as activity based costing. Managers in the Borough have described
activity based costing as a technique that is only suitable to other sectors or criticised
the complexity of the technique. Clara is hoping to demonstrate that the ‘snapshot’
approach is worthwhile.