Cost analysis in primary health care A training manual for programme managers Edited by Andrew Creese Division of Strengthening of Worsa Healtn Organi Geneva, Swi 4 David Parker Policy and Economic Analysis ns ) ‘World Health Organization 1998Cog nie nena ath sang mana SAN any rn {Gren Are KParar, Do (© wor tam Grguenon 18 "Somes rn Sno Una apa Comer hg ras {Ey Semon rae on eo sea he ota am Sores oe eaContents Preface Adenovledgements Introduction ‘Why study cost? Who will use this marwal? How this manual is organized Part A. Unit financial costs Module 1. What are the costs? Cost dassifeation Ghassfcation by inputs Some possible secondary’ classications Conetision Module 2. Using cost data “Accountability ~ keeping tack ‘Assessing eficiency “Assessing equity “Assessing priorities Making cost projections Considering cost recovery Tables for presenting and analysing expenditure data Module 3. Planning the study Setting the scope of the cost analysis Deciding on the time period Selecting 2 sample Drawing up an itinerary and checklists Locating information sources Module 4, Calculating costs Capital (nonrecurent) resource inputs Recurrent resource inputs Allocating shared inputs “Module 5. Measuring effectiveness Choosing an indicator of effectiveness Judging the merits of measures of effectiveness Measuring effectiveness Locating data on effectiveness Expressing measures of effectiveness