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. 2021 Mar 12;16:26. doi: 10.1186/s13012-021-01094-3

Table 2.

Direct and indirect cost estimations for implementation studies

Cost type Definition Examples of measurements
Direct costs of implementation Direct costs incurred as a result of EBP implementation including training of staff, purchasing of manuals/instruction aids, travel expenses, meeting, calls, data collection and management, site visits, supervision Hours/minutes on implementation-related activity*(Base salary per hour/min + Fringe/benefit) + Travel (Airfare, hotel, ground transportation)
Direct service costs Direct costs of billable healthcare and other related services as a result of implementation activity Claims data analyzed for services related to specific population in EBP
Indirect costs of implementation Lost time spent on implementation activities rather than usual clinical/professional activities

Time spent on implementation activities* hourly direct cost rate for normal billable activity;

Indirect costs are classified as on-going (regular meetings) as well as one-time events (trainings)