Table 1.
Characteristics of the final PECUNIA Reference Unit Cost (RUC) Templates for service costing
| RUC calculation based on: ⇒ | SERVICE-1 template | SERVICE-2 template | SERVICE-2 short template* |
|---|---|---|---|
| Costing approach | Top-down micro-costing | Top-down gross-costing | |
| Unit of service use measurement | Direct client contact (e.g. consultation in minutes of face-to-face contact between the client and service provider, excluding non-face-to-face time) | Night, day, contact etc. | |
| Calculated unit cost |
By setting: ˗ Face-to-face contact at service provider location, excludes travel (by service provider) ˗ Face-to-face contact at other location, includes travel (by service provider) ˗ Face-to-face contact at client location, includes travel (by service provider) ˗ Face-to-face contact at public location, includes travel ˗ Via telephone contact ˗ Online contact ˗ Average of above |
Per specified measurement unit (as above): e.g. night, day, contact | |
| Data sources for calculation | Secondary data and/or primary data | ||
| Data collection sheet | “SERVICE-1 data collection sheet” | “SERVICE-2 data collection sheet” | “SERVICE-2 short data collection” |
| Number of template modules | 7 | 7 | 4 |
| Modules and cost components |
˗ Basic characteristics of the resource (use) item including relevant information to specify a DESDE, ESCO or ICHI code (if available) (module 1) ˗ Basic unit cost information (module 2) |
||
| ˗ Service team costs (direct costs), excluding administrative staff (module 3a) | – | ||
| ˗ Contact setting and direct client-related time for client resource use in minutes/hours: total for service (module 3b) | ˗ Type of contact (e.g. nights, days) (module 3b) | – | |
|
˗ Other direct costs for service delivery not included elsewhere (module 4) ˗ Overhead costs (including administrative staff costs) for service delivery: capital overheads (e.g. rental charges), non-capital overheads (e.g. management) (module 5) |
– | ||
|
˗ Unit cost calculation inputs (totals) (module 6a/3a*) ˗ Unit cost calculation results (module 6b/3b*) ˗ Adjustment (module 7/4*) | |||
| Aggregation and external validation | “SERVICE RAW (RUC aggregation/weighting) data sheet” to aggregate estimates from multiple sources to calculate a single RUC; also for documentation of the external validation process | ||
DESDE, Description and Evaluation of Services and Directories; ESCO, European Skills, Competences, Qualifications and Occupations; ICHI, International Classification of Health Interventions