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