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. 2024 Aug 8;22(6):783–796. doi: 10.1007/s40258-024-00905-0

Table 2.

Module content of the PECUNIA Reference Unit Cost (RUC) SERVICE-1, SERVICE-2 and SERVICE-2 short templates

Module description Module no. in SERVICE-1, SERVICE-2 and SERVICE-2 short* template Short description of the module’s purpose
Basic characteristics of the resource (use) item Module 1 This module collates basic characteristics of the service required for international comparability. It includes the specification of a DESDE, ESCO and ICHI code for the service. Using such typologies and classification systems such as DESDE allows for defining and describing the service based on the activities. The units of measurement of services and funding sources collated in Module 1 are aligned with the PECUNIA RUM instrument
Basic unit cost information Module 2 This module compiles basic unit cost information on cost data inputs and sources relevant for the interpretation of the RUC (e.g. year, currency, country, details on data type and source)
Service team costs (direct costs), excluding administrative staff (to be included in module 5) Module 3a In the SERVICE-1 template, this module guides the user through the direct staff cost calculation (excluding administrative staff, which is covered separately in module 4) and develops a direct-to-indirect working time multipliers per professional groups (i.e. time spent directly working with clients versus any tasks related to service delivery not including direct client contact, e.g. preparatory activities). In the SERVICE-2 template, this module gathers data for the direct staff cost calculation (excluding administrative staff, which is covered separately in module 4), and data on direct to indirect working time is not collated
Contact setting and direct client-related time for client resource use in minutes/hours: total for service (SERVICE-1)/type of contact for client resource use (e.g. nights, days) (SERVICE-2) Module 3b In the SERVICE-1 template, this module collects costing information on direct client-related time for client resource use by various contact settings. In the SERVICE-2 template, this module collects the total number of client contacts as well as their measurement unit (e.g. nights, days)
Other direct costs for service delivery not included elsewhere Module 4 This module gathers any other (annual) costs that are directly attributable to the service not included in modules 3a, 3b or 5, e.g. car and travel costs of the service provider and other direct costs
Overhead costs (including administrative staff costs) for service delivery Module 5 This module assists the user in specifying the overhead costs. Overheads are a variety of costs indirectly related to the service delivery but not directly allocable, divided into the subcategories capital overheads (e.g. rental charges) and non-capital overheads (e.g. management). The user is requested to specify what elements of (overhead) costs are included
Unit cost calculation inputs (totals) Module 6a/3a* This module automatically summarizes the data needed to calculate the RUC entered in previous modules. As in the other modules, the user is asked to specify the included cost components for transparency
Unit cost calculation results Module 6b/3b* This module is completely automated and displays the developed RUC per average direct client contact based on the contact duration and direct-to-indirect time ratio specified in module 3b (SERVICE-1) or per average client contact (SERVICE-2/SERVICE-2 short)
Adjustment Module 7/4* This module allows to automatically calculate an inflated RUC estimate in Euros and aids the conversion from local currencies to euros (51)

DESDE, Description and Evaluation of Services and Directories; ESCO, European Skills, Competences, Qualifications and Occupations; ICHI, International Classification of Health Interventions