Table 2 List of Cost Components with Definitions and Data Sources
Cost Component/ Activity | Included Stakeholder Perspective(s) | Definition | Data Source |
|---|---|---|---|
Food Product | Donor Perspective | Cost 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 Freight | Donor Perspective | Cost of international shipping from USA to Ouagadougou, Burkina Faso | Billing records from ACDI/VOCA and realistic quotes from BKA Logistics |
Inland Transportation | Donor Perspective | Cost of transportation from the main warehouse in Ouagadougou to Food Distribution Points in the study site | Billing records from Etablissement Kafando Mahamadi (EKM) + Save the Children |
Storage | Donor Perspective | Cost 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 supplies | Warehouse documents and accounting records – ACDI/VOCA |
Repacking (CSB+ and CSWB ONLY) | Donor Perspective | Cost 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 Perspective | Cost of reconditioning fortified oil that were leaking from the cans (labor and materials) | Warehouse documents and accounting records – ACDI/VOCA |
Distribution | Donor Perspective; Volunteer Perspective | Cost of labor (including staff cost and opportunity cost of volunteer distribution committee members) and fixed supplies | Observations at food distribution points and accounting records– ACDI/VOCA |
Administrative and Overhead Costs | Donor Perspective; Volunteer Perspective | Cost labor (including implementation partners’ staff cost and opportunity cost of lead mothers involved in SBCC), training, and administrative overhead costs | Accounting records and interviews with ACDI/VOCA and Save the Children |
Caregiver Cost | Caregiver Perspective | Caregiver spending in transportation and opportunity cost of caregivers’ time participating in the program | In-home observations, observations at food distribution points, and study surveys with caregivers |