Document Type


Publication Date



Eberly College of Arts and Sciences


Social Work


This article, which originally appeared in the 1997 Supplement to the Encyclopedia of Social Work is an overview and introduction to cost concepts as they are used in social work and human services. A few important ideas and concepts that have come into the picture since the original publication have been added to this version.

Source Citation

An earlier version of this article was published as Cost Concepts. Encyclopedia of Social Work. 19th edition. 1997 Supplement. Silver Spring MD: National Association of Social Workers. 1997. pp. 214-228.



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