Table 1.

Overview of resource use and costs measures included in the economic evaluation of the D-Magic interventions

Perspective/cost category	Type of costs	Description	Sources	Sample size
Provider
Programme/  implementing agency	Direct	Costs of implementing mHealth, community mobilisation and HSS interventions.	Project accounts of the implementing agencies. Interviews with the project staff.	NA
	Indirect	The opportunity cost of volunteer experts attended the mHealth design meetings, donated items, etc.	Project records on numbers of meeting, attendants, etc. Published reports on local wage information based on skill category. Field offices’ inventory information.	All meetings held and number of people attended in the meetings. The list of all equipment in the field offices.
Public healthcare providers	Direct	Changes in utilisation of T2DM and NCD-related services at the public health facilities in the study area.	Detailed audit and costing study of the health facilities. Baseline and end-line cross-sectional surveys (for information on changes in costs of health care seeking).	Random sample of health facilities at different levels in both intervention and control areas. All participants in the study.
	Indirect	The opportunity cost of the time spent by the healthcare providers attending HSS meetings.	Project records on numbers of meeting, attendants, etc. Published reports on local wage information based on skill category.	All meetings held and number of people attended in the meetings.
Participants/ households	Direct	Household expenditure on food and non-food.	Household consumption expenditure survey.	A random sample of 300 households in the study area
		Costs of health care seeking for the participants and their households.	Baseline and end-line cross-sectional surveys.	All participants in the study.
	Indirect	Opportunity cost of participation in the groups.	Group participants survey.	A random sample of 312 group participants (both male and female).

HSS, health system strengthening; NA, not applicable; NCD, non-communicable diseases; T2DM, type 2 diabetes mellitus.