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Table 2 List of Cost Components with Definitions and Data Sources

From: Impact of stakeholder perspectives on cost-effectiveness estimates of four specialized nutritious foods for preventing stunting and wasting in children 6–23 months in Burkina Faso

Cost Component/ ActivityIncluded Stakeholder Perspective(s)DefinitionData Source
Food ProductDonor PerspectiveCost of the specific specialized nutritious food and additional fortified oil (if applicable)Billing records from Didion Milling, Challenge Dairy, + Edesia; historical data from USAID/Food For Peace, and realistic quote from Didion Miling
International FreightDonor PerspectiveCost of international shipping from USA to Ouagadougou, Burkina FasoBilling records from ACDI/VOCA and realistic quotes from BKA Logistics
Inland TransportationDonor PerspectiveCost of transportation from the main warehouse in Ouagadougou to Food Distribution Points in the study siteBilling records from Etablissement Kafando Mahamadi (EKM) + Save the Children
StorageDonor PerspectiveCost of storing the foods at the main warehouse in Ouagadougou including space, labor, fumigation, destruction, utilities, commodity handling, lab testing and analysis, other services and suppliesWarehouse documents and accounting records – ACDI/VOCA
Repacking (CSB+ and CSWB ONLY)Donor PerspectiveCost of repacking the 50 kg bags of CSB+ and CSWB into 2.25 kg bags (labor and materials)Warehouse documents and accounting records – ACDI/VOCA
Reconditioning (Fortified Vegetable Oil ONLY)Donor PerspectiveCost of reconditioning fortified oil that were leaking from the cans (labor and materials)Warehouse documents and accounting records – ACDI/VOCA
DistributionDonor Perspective; Volunteer PerspectiveCost of labor (including staff cost and opportunity cost of volunteer distribution committee members) and fixed suppliesObservations at food distribution points and accounting records– ACDI/VOCA
Administrative and Overhead CostsDonor Perspective; Volunteer PerspectiveCost labor (including implementation partners’ staff cost and opportunity cost of lead mothers involved in SBCC), training, and administrative overhead costsAccounting records and interviews with ACDI/VOCA and Save the Children
Caregiver CostCaregiver PerspectiveCaregiver spending in transportation and opportunity cost of caregivers’ time participating in the programIn-home observations, observations at food distribution points, and study surveys with caregivers
  1. ACDI/VOCA Agricultural Cooperative Development International/ Volunteers in Overseas Cooperative Assistance, CSB+ Corn Soy Blend Plus, CSWB Corn Soy Whey Blend, SBCC Social and Behavior Change Communication