Most chambering reamers, at least the ones I use, will have roughly 0.001" of taper from the shoulder/neck junction to the mouth of the case. This is to aid in a couple things, first of all case extraction and secondly, it allows the reamer makers to resharpen the reamer very easily without a complete set back for a new reamer neck.
So if you measure fired cases, alot of times you will see that the mouth is a bit tighter then the shoulder/neck junction of the case. I always use the case mouth when setting up neck sizing dimensions.
There are also other things to remember though, mouth burrs can effect your measurement. Debur your case mouths properly, outside as well as inside.
Also, sometimes a case will bell slightly from sizing and portions of the neck will actually be tighter then others simply because of how the brass contours around the sizing die.
Most accurate way to figure out how much neck sizing you need it to measure the neck diameter on a loaded case. Then subtract 2 to 3 thou from that if your using bushing dies.
To measure your case mouth diameter on sized case, I generally use the flats on the caliper jaws, not the fine points at the tip and position these just a few thou behind the case mouth just in case there may be some small burrs to give a false measurement.
Kirby Allen(50)