Costing of Paediatric Treatment alongside Clinical Trials under Low Resource Constraint Environments: Cotrimoxazole and Antiretroviral Medications in Children Living with HIV/AIDS

Table 2

Sources of resource consumption.

Type of resource	Source	⁢Cost items
		Costing unit	Costing procedure
Capital item	Buildings	Space	Allocation process of overhead costs
	Motor vehicle	Unit	Unit cost/allocation/time
	Laboratory equipment	Unit	Price of equipment
Recurrent (direct costs)	Primary medications	ART drugs	Unit costs
	Medications for adverse events and opportunistic infections	Drugs	Unit costs
Human resource	Administration	Time of service provision	Allocation of time factor (hours) of total cost
	Medical doctor	Time of service provision	Allocation of time factor (hours) of total cost
	Nurses	Time of service provision	Allocation of time factor (hours) of total cost
	Laboratory technicians	Time of service provision	Allocation of time factor (hours) of total cost
	Laboratory reagents
Overhead costs	Bed space	Cost per day	Allocation by share of capacity of paediatric section and estimated ARV patient load
Laundry
Catering	Meals	Cost of catering	Allocation by share of capacity of paediatric section and estimated ARV patient load
Utilities	Electricity	Cost
	Water	Cost	Allocation by share of capacity of paediatric section
	Security	Cost	Allocation by share of capacity of paediatric section