Table 1

Steps in cost data collection

Cost category or perspective	Type of costs	Description	Source	Sample size
Project/programme	Direct	Costs of implementing the intervention	Project accounts of implementing agencies	N/A
Provider/health system	Direct	Costs of referrals made to MTCs	Project records for number of referrals, MTC costing study for unit costs of services	All referrals made in intervention and control clusters
	Indirect	Opportunity cost of increase in workload of CHWs	Time use survey with CHWs	A purposive sample of CHWs in both arms will be selected for time use interviews
	Indirect	Opportunity cost of time spent by VHSNC members in meetings	Project records	All meetings held and number of people attending the meetings will be recorded
Patients/households	Direct	Household expenditure on food	Household consumption survey	A random subsample of 300 households
	Direct	Cost of care seeking for mothers and children	3-month and 18-month follow-up surveys with mothers	All participants in the study
	Indirect	Opportunity cost of participation in groups and home visits	Household time use survey	A random subsample of 120 mothers, with children aged 13–18 months
	Indirect	Opportunity cost of changing health, nutrition or stimulation behaviour	Household time use survey	A random subsample of 120 mothers, with children aged 13–18 months

MTC, Malnutrition Treatment Centres; VHSNC, Village Health Sanitation and Nutrition Committee.