Table 1 Recurrent and capital cost components of the VCT service costing
Recurrent cost | Allocation base | Cost data | Method of data collection and data source |
|---|---|---|---|
Personnel | Time worked | Total payment for full-time staff, part-time staff, and volunteers | Review of annual payroll, and reports and interview |
Supplies | Weight/volume | Replacement value | Review of activity, reports, and interview |
Operation and maintenance of a vehicle | Time used and volume | Replacement value | Review of reports and interview |
Capital cost | Â | Working life year (source) | Â |
Buildings | Space used | Rental value | Interview |
Equipment | Time used | Review of fixed assets list and interview | |
Vehicles | Time used | Gov’t contracts, supply record from NGO, local dealers | |
Others | Â | Actual value | Â |