ntroducing 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 worthwhil