Now that the fundamentals of an ABC/M application have been discussed, it is helpful to understand the activities that occur within each step of a typical ABC/M application. Keep in mind that these descriptions are intentionally broad and can be adjusted to reflect in-country needs.
First, and most importantly, before a country application of an ABC/M costing exercise, researchers should ensure there is interest in the costing results, and the capacity to perform the costing. To accomplish this, the following steps should be taken before the costing activity begins:
The next topic, An ABC/M Country Application: Data Sources, will discuss sources of data to help create the baseline information needed to complete the steps mentioned above.
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