Care professionals constantly confront the problem of balancing the need to obtain optimal satisfaction of users' needs without regard for their means, with the concerns of managers and policy makers to measure and regulate costs. Drawing on current research, this book assesses the issues and problems arising as social work and services departments learn how to implement the new community care legislation. It is based on the view that costing care must entail a synthesis of the different philosophies of care, entitlement and public accountability; this includes welfare professionals whose focus in on the needs of the client, managers and policy makers whose focus in on the public costs of welfare, and users and their families who have most to gain or lose. Drawing on the experience of researchers, practitioners and managers, the book explores the development of policies for different types of service and support, and application of assessment tools. In particular, the problem of estimating costs and evaluating alternatives is examined. The practicalities of costing individual care packages for different client groups are critically examined, alongside the implications of devolved budgeting and fee charging.