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    <marc:controlfield tag="005">20221107152650</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">171219s2016    onc     ob   f000 0 eng d</marc:controlfield>
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      <marc:subfield code="a">BT66-12/2016E-PDF</marc:subfield>
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      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Treasury Board.</marc:subfield>
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      <marc:subfield code="a">Guidelines on costing </marc:subfield>
      <marc:subfield code="h">[electronic resource].</marc:subfield>
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    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">Ottawa : </marc:subfield>
      <marc:subfield code="b">Treasury Board of Canada, Secretariat, </marc:subfield>
      <marc:subfield code="c">2016.</marc:subfield>
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      <marc:subfield code="a">[17] p. (un-numbered pages)</marc:subfield>
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      <marc:subfield code="a">Issued also in French under title: Lignes directrices sur l’établissement des coûts.</marc:subfield>
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      <marc:subfield code="a">Cover title.</marc:subfield>
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      <marc:subfield code="a">"Published: Jan 13, 2016."</marc:subfield>
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      <marc:subfield code="a">Issued also in HTML format.</marc:subfield>
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      <marc:subfield code="a">Includes bibliographical references.</marc:subfield>
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    <marc:datafield tag="520" ind1="0" ind2=" ">
      <marc:subfield code="a">"These guidelines are intended to inform discussions about costing and to facilitate collaboration by all parties involved throughout the costing process. The Guidelines explain the fundamentals of costing, describe common applications of costing in government, and outline key principles and practices. They provide general guidance that includes a seven-step approach to costing that departments are encouraged to use. The Guidelines also provide links to specific guidance on costing-related matters, such as the attestation provided by chief financial officers (CFOs) for Cabinet submissions"--P. [3].</marc:subfield>
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      <marc:subfield code="t">Lignes directrices sur l’établissement des coûts </marc:subfield>
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      <marc:subfield code="t">Guide to costing </marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.690881</marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">218 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections//collection_2017/sct-tbs/BT66-12-2016-eng.pdf</marc:subfield>
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      <marc:subfield code="q">HTML</marc:subfield>
      <marc:subfield code="s">N/A</marc:subfield>
      <marc:subfield code="u">https://www.tbs-sct.gc.ca/pol/doc-eng.aspx?id=30375</marc:subfield>
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