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HEOR Africa

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Costing Study Checklist for NGOs and Programme Managers

A step-by-step checklist for planning, running and reporting a costing study of a health programme, from the costing question to the unit cost, based on recognised costing guidance.

PDFUpdated 30 September 2026Costing

What's inside

  • The eight decisions to make before you collect any data
  • How to choose between the ingredients (bottom-up) and top-down approaches
  • Financial versus economic costs, and when each is needed
  • How to annualise equipment, vehicles and buildings
  • How to allocate shared costs and report a unit cost that others can use
  • A one-page checklist for commissioning or reviewing a costing study

Key points

  1. 01Decide the question, perspective, time period and unit of output before collecting data.
  2. 02State the price year and currency, and report financial and economic costs separately.
  3. 03Annualise capital costs over their useful life instead of counting them in the year of purchase.
  4. 04Record a source for every input so that the unit cost can be checked and updated.

Frequently asked questions

How long does a costing study take?

It depends on the scope and the data. A study of one service using existing financial and programme records can often be completed in weeks; studies that need facility visits and time-and-motion data take longer.

What is the difference between a costing study and a budget?

A budget sets out planned spending. A costing study measures the resources actually used to deliver a service and values them, so that you know what an output really costs.

Which costing guidance should we follow?

Where a country or funder has its own costing guidance, follow it. Otherwise the Global Health Cost Consortium reference case is a widely used starting point for global health costing.

Need this done properly?

This guide explains the method. If you would rather have the analysis done for you — with local data, independent quality control and a report you can defend — we can help.

Need this done properly?

Tell us about the decision you need to support. We will propose a scope, timeline and price.

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