Welcome to FP Costing: Introduction to the Activity-Based Costing and Management (ABC/M) Approach training.

Track20 is utilizing the ABC/M approach to obtain primary cost data at the facility level, an approach which identifies specific resources used when delivering a health service. Originally applied in manufacturing processes, ABC/M has been implemented by PEPFAR over the last several years and forms a core part of their new strategy going forward. ABC/M is a more streamlined approach to gathering cost data and can become part of routine data collection efforts. The results will b etter inform decision-making on a routine basis for more financially sustainable and effective health care.

This training will provide an introduction to the ABC/M approach; an overview of the process, data and tools needed to conduct a country application (process maps, interview guides and data collection forms, etc.); and additional costing resources.

How to work through the training

You will need to work through the topics sequentially. Each page will highlight key points for the topic, but in-depth information is provided through a variety of resources provided at the bottom of the page in the Training Resources Box, including:

• PowerPoint presentations with detailed speaker notes which present the full learning for each topic and can be presented at trainings or reviewed for individual learning. Note that the PowerPoint presentations should be viewed before completing the quizzes, as they contain more detailed information than the web pages in this training.
• Short quizzes to check learning and content comprehension. Note that quizzes are incorporated into the PowerPoint Presentation, but Word documents of the stand-alone Quiz and Quiz Answer Key are both also available in resources to facilitate use in training and academic classes.
• Process Materials such as guides, Excel workbooks and other files you will need during the ABC/M process.
• Links to additional web resources to supplement training materials and deepen understanding.

You can move through the topics by clicking Next at the bottom of the page or by clicking on a topic from the Navigation Bar on the left.

Links to all resources provided across the full training can be quickly accessed through the final All Training Resources page.

Ready to begin? To start the training, continue to Introduction to Activity-Based Costing where you can begin to move through the topics in order.

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