Course: Teaching Vaccine Economics Everywhere: Costing in Vaccine Planning And Programming

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Unit Title Topics
1 Cost and Cost Classification
  • Defining Costs
  • Rationale for costs and costing
  • Taxonomy of costs (categorizations)
  • Microeconomic typology of costs
  • Expenditure and their categorizations
  • General steps in costing (Identification, measurement, valuation, and reporting)
  • Cost inclusions and exclusions and guiding principles
  • Historical perspective: costing approaches and studies; limitations/ challenges of costing alone
2 Using Cost Data for Managerial Decision
  • Making a choice
  • Accountability-Keeping Track
  • Choosing Efficient Policies
  • Choosing Equitable Policies
  • Choosing Priorities
  • Projecting Cost Consequences of a Choice
  • Choosing Methods of Cost Recovery
3 Cost Data: sources, process and quality
  • Sources - primary and secondary sources
  • Data collection process and procedures
  • Creating system of accounts and financial reporting
  • Data management, quality assessment and quality control
  • Using data of limited completeness or quality
4 Costing methodology and perspective
  • Different perspectives in costing and rationale for each (Prospective and retrospective costings methods and implications, provider, societal, program perspectives)
  • Approaches to costing and cost allocations (Ingredients, step-down, incremental or marginal, accounting)
  • Strategies for allocating shared costs
  • Time preference, inflation and exchange rates in costing
5 Cost profiles of routine EPI programs (for Gavi applications etc.)
  • Key perspectives from previous studies
  • Scale of overall EPI vs health costs
  • Profile by line item and activities
  • Major components for national program budgeting purposes
  • Drivers of costs
  • Incremental and average immunization program costs
  • Scale and other factors; structural and variable/manageable
6 Costing new vaccine introduction (NUVI) (Application 3)
  • Steps involved in estimating the cost of new vaccine introduction
  • Describing interventions/services
  • Perspective and key assumptions
  • Defining resources
  • Assigning values
  • Once-off vs recurring costs; incremental vs average costs
  • Key perspectives from previous studies