Table 1 |
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Cost categories in programme cost sheet |
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| A. Recurrent cost |
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| A.1 Personnel |
Personnel time allocated to each intervention is netted out from time spent by those
personnel in other interventions. Personnel
time used in the start-up and post start-up periods is expressed in person-months. |
| A.2. Materials & Supplies |
Materials and supplies in terms of the quantities used for the programme. Examples
are office supplies that are used by the programme. |
| A.3. Media operating costs |
Media inputs such as radio or television time, leaflets or posters are provided in
terms of their unit of measurement (e.g. minutes for radio, or quarter page ads in
newspapers). |
| A.4. Transport operating costs |
Transport is measured in terms of total kilometers traveled per mean of transport. |
| A.5. Equipment operating cost |
In cases when equipment is rented, the number of equipment and the duration of rental
(in months) are reported. |
| A.6. Maintenance |
Maintenance costs are listed as a percentage of annual costs. |
| A.7. Utilities |
The amounts of utility items allocated to the programme are listed here. Examples
of utility items are electricity, gas, and water. The allocation of the quantities
used by the programme is based on the square meter surface area used by the programme,
after applying any further allocation needed if the space is shared with other programmes. |
| A.8. Others |
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| A.8.1. Rented buildings |
In case buildings are rented, both the total square meter surface area of the buildings
and the duration of rental (in months) are used. |
| A.8.2. Per diems and travel allowances |
The types of personnel who are entitled for per diems and travel are listed. The types
reflect the activity they are involved in, e.g. trainers, trainees, support staff
in meetings, participants of meetings, supervisors visiting health facilities etc.
Reported by the number of days per type of personnel. |
| A.8.3. Miscellaneous items |
Any other category of recurrent resources used that is not provided in the list are
reported here by identifying the item and the quantities used. |
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| B. Capital Costs |
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| B.1. Building |
Space used by the programme are reported in terms of the total square meter surface
area allocated to that programme, i.e., if the space used by the programme is shared
with other activities, the share of the space used for the programme under study are
estimated and the value are entered here. |
| B.2. Transport |
The number of means of transport used by the programme is listed here. If they are
only partly used, the estimated share of their use are entered. |
| B.3. Equipment and implements |
The number of office equipment, storage and distribution, maintenance, cleaning and
other capital equipment are reported here. If they are only partly used, appropriate
allocation is made, using the same allocation factors used for building space. |
| B.4. Furniture |
See point B.3 above. |
| B.5. Other capital costs |
This section is used to report any other capital resources used by the programme. |
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Johns et al. Cost Effectiveness and Resource Allocation 2003 1:1 doi:10.1186/1478-7547-1-1 |
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