Activity Based Costing for Humanitarian Appeals

Author(s)
Stoddard, A. and Willitts-King, B.
Publication language
English
Date published
01 Aug 2014
Type
Research, reports and studies
Keywords
Development & humanitarian aid, Funding and donors
Organisations
International Council of Voluntary Agencies (ICVA)
Link
https://www.icvanetwork.org/resources/activity-based-costing-humanitarian-appeal…

Activity-based costing for humanitarian appeals, or ABC, refers to a method of estimating overall resource needs using average costs per sectoral activity, per person served. Sometimes plan, this approach represents a major departure from the way price tags for humanitarian responses have been calculated in the former consolidated appeals.