Calculating the costs of local authority care for children with contrasting needs

Activity data from practitioners can be combined with financial data to develop unit costs for the eight processes that underpin social work activity for children looked after away from home. The frequency and duration of processes can then be calculated, and the data are used to cost different pathways through care. Costs vary according to children's needs, types of placements and local policies and practices. Combinations of need add to costs. This paper compares the costs accrued by children who show no evidence of additional support needs with a group of troubled children with emotional or behavioural difficulties who also commit offences. The latter show the most costly care pathways and also appear to experience the least positive outcomes, leading us to question whether different configurations of services might better meet their needs.