This paper presents a thermoeconomic analysis of a trigeneration system interacting with the economic environment. The aim is to determine the energy and total costs of internal flows and final energy services (electricity, cooling and heat). One of the main difficulties in calculating these costs in trigeneration plants within buildings is the continuous variation of energy supply services. Fuel prices and purchase/sale electricity tariffs can also vary. As a consequence there are different operation conditions that combine the possibilities of purchasing or selling electricity, consuming heat from auxiliary boilers, and wasting the excess of cogenerated heat. A novel cost allocation method valid for all possible operation conditions of the trigeneration system is proposed. The heat produced by cogeneration modules is disaggregated into three fractions: heat that meets the heat demand directly, heat utilized to drive absorption chillers (producing cooling), and heat dissipated to the environment. Cost allocation to all cogeneration co-products is determined by applying the principle of avoided expenditures. The cost allocation proposal is applied to a trigeneration system providing energy services to a hospital with 500 beds located in Zaragoza (Spain), encouraging rational and efficient energy services production and consumption. (C) 2011 Elsevier B.V. All rights reserved.