We must look at the price system as...
a mechanism for communicating
information if we want to understand
its real function.
Friedrich August von Hayek

Entities must know the full costs of assets
that they control. This information is
needed to review the performance of the
asset itself, and to compute the costs of
the service to which the asset contributes.

Pricing determines the charges to be made
when an asset is used to support provision
of a service to others, either within the
entity or externally.

The policies and practices in this chapter
are set in the context of the Government's
move to manage its entities according to
commercial principles.