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. 2022 Feb 4;17:14. doi: 10.1186/s13012-021-01180-6

Table 2.

Approach to valuation of resources, by cost category

Item Description Approach to valuation
Labour time Health service labour time incurred during intervention development and implementation Staff time was recorded in minutes and NSW Health staff grade was recorded in trial management logs and cost-capture templates. Labour time was valued using NSW Health Award 2019*
Non-health service labour time incurred during intervention development and implementation Staff time was recorded in minutes and job title was recorded in trial management logs and cost-capture templates. Labour time was valued using Fair Work Australia Award Wages or University of Newcastle Academic Staff and Teachers or Professional Staff enterprise agreement*
Materials Material items used during intervention development and implementation. For example, changes to electronic medical records system, printed resources, and stickers Purchase receipts and trial management logs were used to value material items.
Miscellaneous Included catering for training sessions and staff travel allowance or use of fleet vehicle Purchase receipts and trial management logs were used to value all miscellaneous items.

*Labour time was costed at 1.3 to account for additional overhead costs (on-costs) associated with employment