Summary of costing approach of the included studies
| Item | n (%) |
| Cost data collection design | |
| Prospectively | 9 (17) |
| Retrospectively | 11 (21) |
| Combined | 1 (2) |
| Not reported | 31 (60) |
| Perspective specified | |
| Healthcare system | 8 (15) |
| Society | 4 (8) |
| Small-scale stakeholders* | 3 (6) |
| Not reported | 37 (71) |
| Method by which resource was identified† | |
| Accounting/financing department | 4 (8) |
| Standardised reporting template | 8 (15) |
| Administrative databases | 8 (15) |
| Direct observation | 1 (2) |
| Not reported | 32 (62) |
| Costing method† | |
| Activity-based costing | 3 (6) |
| Microcosting/ingredient approach | 7 (13) |
| Budget approach (gross costing/average costs) | 8 (15) |
| Cost analysis | 6 (12) |
| Bottom-up approach | 2 (4) |
| Direct/detailed cost calculation | 2 (4) |
| Not reported | 28 (54) |
| IS cost collection instrument† | |
| Activity log | 13 (25) |
| Standardised template/questionnaires | 19 (37) |
| Direct observation | 1 (2) |
| On-site database/records | 9 (17) |
| Time-motion survey/observation | 2 (4) |
| Not reported | 21 (40) |
| IS cost data collection platform/tools† | |
| Computer based (eg, Excel, Microsoft Access) | 13 (25) |
| Paper based (receipt, attendance record) | 1 (2) |
| Telephone | 2 (4) |
| In person | 1 (2) |
| 1 (2) | |
| Website based | 2 (4) |
| Electronic database (eg, accounting system, EHR) | 4 (8) |
| Not reported | 30 (58) |
| Cost inflation | 22 (42) |
| Reference year | 22 (42) |
| Using qualitative data to collect cost information | 12 (23) |
| Separate reporting of quantity and unit cost data | 18 (35) |
*Included implementation organisation/staff or local government/community.
†Some studies reported more than one approach.
EHR, electronic health record; IS, Implementation strategy.