Table 2.
Per child costs of HPSF and PAS for the first year after implementation
| Cost items for the first year after implementation | Time investment | Volume (per school) | Unit price | Stakeholder perspective | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Education | Household & leisure | Labour & social security | Healthcare | Societal perspective | |||||||||
| HPSF | PAS | HPSF | PAS | HPSF | PAS | HPSF | PAS | HPSF | PAS | ||||
| Personnel | |||||||||||||
| Program coordinator | Coordination | 4 schools: 1 FTE | €112,000 / FTE 1 | €84 | €84 | ||||||||
| School project leaders | Coordination | HPSF: 0.5 FTE; PAS: 0.4 FTE | €65,000 / FTE 1 | €97 | €78 | ||||||||
| Volunteers | Assisting during lunch break and activities |
Financial compensation: HPSF: €12,645 1 PAS: €8145 1 |
€38 | €24 | €53 A | €17 A | |||||||
|
Time investment HPSF: 12 volunteers, 1 h/day, 4 days/week (upper grades 5 days/week), 40 weeks PAS: 7 volunteers, 1 h/day, 3 days/week (upper grades 4 days/week), 40 weeks |
Time investment €14 / hour 4 |
||||||||||||
| Primary caregivers | Per child fee for supervision during lunch break | 4 times / week, 40 weeks | €1 / day not charged to carers 1 | €160 | €160 | €-160 | €-160 | ||||||
| Parental evaluation committee | 5 times / year, 1 h, 10 persons | €14/ h 4 | €2 | €2 | |||||||||
| Value of the extended school hours |
0.5 h freed-up, 4 times / week 2 children / household |
€14 / hour 4 | €-562 | ||||||||||
| Beneficiaries of unemployment benefits | Preparing lunches as part of reintegration to the labour market | 1 person, 15 h/week | NA E | ||||||||||
| External parties from the leisure sector | Giving workshops | €6675 1 | €20 | €20 | €0 B | €0 B | |||||||
| Cross-discipline coordinators from the local government | Organizing activities | 1 FTE / 4 schools | €50,000 / FTE 1 | €37 | €37 | €0 C | €0 C | ||||||
| Pedagogical staff from childcare partners | Guiding lunch break and activities |
HPSF: 12 persons, 2 h/day, 4 days/week (upper grades 5 days/week), 40 weeks PAS: 8 persons, 1.5 h/day, 3 days/week (upper grades 4 days/week), 40 weeks |
€65,000/ FTE 1 | €524 | €204 | €0 D | €0 D | ||||||
| Materials | |||||||||||||
| Transport | €7097 3 | €21 | €21 | ||||||||||
| Accommodations | 1 h, 4 days/week | €17.5/h 3 | €8 | €8 | |||||||||
| Food (including personnel from caterer) | HPSF: 4 times / week, 40 weeks |
Cost: €2.46 / child / day 3 Offset: €-1.86 / day 5 |
€394 F | €-298 F | |||||||||
| Curriculum materials | 1 set per year | €2500 / school 1 | €7 | €7 | |||||||||
| Monitoring equipment | 1 survey | €1200 / survey 1 | €4 | €4 | |||||||||
| Total costs | |||||||||||||
| Net costs (per child/year) | €1394 | €647 | €-965 | €142 | €0 | €0 | €0 | €0 | €429 | €505 | |||
| Personnel | €959 | €606 | €-667 | €-142 | €0 | €0 | €0 | €0 | €292 | €464 | |||
| Materials | €434 | €41 | €-298 | €0 | €0 | €0 | €0 | €0 | €137 | €41 | |||
| Net costs (per child/day) | €8.71 | €4.04 | €-6.03 | €-0.89 | €0.00 | €0.00 | €0.00 | €0.00 | €2.68 | €3.16 | |||
HPSF = Healthy Primary School of the Future; PAS = Physical Activity School; FTE = full-time equivalent.
Discrepancies between the sum of cost items may be due to rounding.
1Budget ‘the Healthy Primary School of the Future’
2Productivity costs of paid labour (Zorginstituut Nederland 2015)
3Accounting data ‘the Healthy Primary School of the Future’
4Productivity costs of unpaid labour (Zorginstituut Nederland 2015)
5Household expenses on children’s lunches (NIBUD 2017)
6 Minimum wage (“Minimumloon 2016”)
7Unemployment benefits (Rijksoverheid 2016)
8Income tax (Belastingdienst 2016)
AValue of time investment minus financial compensation
B-DFinancial contributions fully compensated the time investments
EAssumed that offsets due to the reintegration of beneficiaries only applied to the steady state
FFood costs are a positive cost to the education sector and a negative cost to the household sector