FP Costing Training:

Introduction to Activity-based Costing & Management

An ABC/M Country Application: Data Sources

As discussed previously, there are five steps in an ABC/M country application. Each of these steps involves collecting program and cost data from various sources, and then validating the data with Key Informant Interviews (KIIs) and/or direct observation. This module discusses developing process maps, different intervention typologies, and then explores different potential data sources that can be used to inform various components of data collection.

Which data sources can be explored to inform the ABC/M application?

To inform process maps for mapping family planning service delivery, potential sources include:

  • Country protocols regarding services included and recommended commodities
  • WHO protocols, including those utilized in the OneHealth Tool/Lives Saved Tool (LiST)
  • Other useful data sources could include a recent Demographic and Health Survey (DHS) or Family Planning Spending Assessment (FPSA), for example to understand whether there is a need for a focus on the private sector.

Data can be triangulated with various sources for types of and expenditures for equipment/overhead/other costs. Sources include:

  • OneHealth Tool/LiST default values
  • Facility inventory and price lists
  • National-level price lists

There are additional data sources that can inform the remaining steps:

Determine average annual salaries, by cadre:

  • In the public sector, publicly available salary bands can be used.
  • In the private sector, KIIs can be conducted to inform salaries.
  • With IRB approval, salary information for individuals can be obtained.

Account for consumables:

  • Country protocols
  • OneHealth Tool & LiST default values
  • DHIS for initial quantities
  • Price lists for initial prices.

Quantities/prices can be validated through KIIs and/or direct observation with IRB approval.

Allocate overhead costs:

  • Country protocols
  • OneHealth Tool & LiST default values for initial quantities/years of useful life.
  • Facility-level records for relative patient loads

Quantities/prices/years of useful life can be validated through KIIs and/or direct observation with IRB approval.

Calculate costs: Once total costs are determined, these can be validated using available data in the literature, past CIPs, and KIIs.

The next topic, Family Planning Costing Resources, will discuss additional resources for informing costing of family planning programs.

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