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Table 2 Methods used for measuring, identifying and valuing the costs of TB treatment

From: Financing and cost-effectiveness analysis of public-private partnerships: provision of tuberculosis treatment in South Africa

Type of cost Identification Measurement Valuation
  Categories Costing method Sources of data Valuation method Sources of data
Recurrent      
Personnel Administration and management, clinical staff (doctors, nurses, lay workers*), and support staff (cleaning) Percentage of time spent on different activities Observation** and semi-structured interviews with providers Total remuneration package costs Provider expenditure reports
Supplies Sputum and culture tests, x-rays and drugs Quantity consumed Patient records Market prices Provincial and private laboratories and pharmacy price lists
Vehicle operating and maintenance Vehicle running costs Number of kilometres travelled Vehicle logbook, interview with clinic manager Actual expenditure on fuel, oil and maintenance Automobile Association rates
Building operating and maintenance Overheads (water, electricity, telephone, fax, stationeries etc) Proportion of total visits for which TB patients accounted Actual costs from facility records, interview with clinic manager Actual expenditure Provider expenditure reports
Capital      
Buildings Offices, clinics and hospitals Proportion of total visits for which TB patients accounted Interview with clinic manager Replacement prices CSIR Building and Construction Technology
Equipment Furniture, medical and non-medical equipment Proportion of total visits for which TB patients accounted) Interview with clinic manager Replacement prices Local manufacturers
Vehicles Vehicles used for TB patients Vehicle utilisation (km travelled) Vehicle log book, interview with clinic manager Replacement prices Local car dealers
Training Community "treatment supporters" training Number of treatment supporters trained Actual costs from NGO records Actual expenditure Provider expenditure reports
  1. * Average cost 'treatment supporter' visits was based on the NGO payment per visit.
  2. ** Observation was used to determine clinic staff time spent on each type of visit made by adults. No variations in terms of the HIV status and gender of the patient were done.
  3. Life expectancies of buildings were 30 years, equipment 10 years, vehicles and training 5 years, and the standard discount rate of 3% (24).