things to consider:-
what source is your gas – living in the countryside away from mains gas mine probably costs nearly twice what an urban dweller’s costs.
The pipe run between boiler and shower head. If its long it’ll be cooling on the way to you (meaning you will use more hot water than cold in your mix than if you were right next to the boiler) and be leaving a number of litres of unused hot water in the pipes afterwards.
volume of water you are heating. Some “power showers” can use 3 or 4 times as much water per min as a small electric one. Very nice and all that but it will cost more to heat more water.
Mainly though it’s the time spent in the shower – a nice one and my wife especially can’t be dragged out of it in the morning. The more water it throws at you the nicer it is and the longer people spend in them – which is a loose loose on costs but a very nice way to start the day!