introducing a cost sampling approach has not been tried in the borough before and other managers have not been informed of A's decision to introduce this technique. before she moved to her current post A was aware that many manages 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. A is hoping to demonstrate that the snapshot approach is worthwhile