He añadido un link a una serie de guías prácticas sobre cálculo de costes en The Crown Prosecution Service (United Kingdom)

• The Crown Prosecution Service (CPS) (2012): A Guide to Activity Based Costing.
• The Crown Prosecution Service (CPS) (2012): A Guide to Process Mapping and Improvement.
• The Crown Prosecution Service (CPS) (2012): An ABC Guide to Costing.