ABSTRACT
The detailed measurement of the costs of the options in an economic evaluation involves three steps: the identification of the main cost components (i.e. labour, non-labour and overheads) and resource inputs (e.g. staff time, materials and equipment, premises); the measurement of the physical quantities of each resource used; and the estimation of unit cost (e.g. hourly cost of counsellor time). Although the three-step approach is the most complete method for estimating costs, this chapter provides a number of ‘short-cut’ approaches to costing. If the time for evaluation is limited or detailed data cannot be collected evaluator estimates and financial accounts can be used. In cost-effectiveness analysis the total cost of each option needs to be calculated. The chapter provides information on the collection of data on direct labour and non-labour resources used in a counselling intervention and on personal costs.
