Free guide
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
- 01Decide the question, perspective, time period and unit of output before collecting data.
- 02State the price year and currency, and report financial and economic costs separately.
- 03Annualise capital costs over their useful life instead of counting them in the year of purchase.
- 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.