The methodology followed during cost data collection and its analysis is presented here. The first document gives a detailed picture of each and every step followed in data collection starting from the type of data to be collected (on the type and quantity of capital and recurrent resources) and its potential sources, followed by in-depth explanation of time allocation interviews.
The second document discusses the analytical approach including handling the shared costs, developing apportioning statistics, annualizing the capital expenditure, assessing the total cost of recurrent resources, calculating the unit costs and standardizing the unit costs according to capacity utilization.
