Table 1.

Description of costing methodologies.

Source: adapted and completed from 5

		Level and type of data collected
		Expenditure data collected at organisational level (e.g. cost centre)	Resource use data collected for each individual patient and then multiplied by unit cost to estimate the expenditure
Level of identification of resource use items	Highly detailed resource use items are identified	Top-down micro-costing	Bottom-up micro-costing
	Aggregate resource use items are identified	Top-down gross-costing	Bottom-up gross-costing