Applying Activity-Based Costing and Management to HIV Services in Tanzania

This report presents findings from Phase 1 of an activity-based costing and management (ABC/M) approach that is being implemented in Tanzania to improve the efficiency, cost-effectiveness, and quality of HIV-related service delivery. The approach identifies actual costs for providing HIV prevention, testing, and treatment services—with the express aim of equipping policymakers with a robust rationale for optimizing resource allocation for the HIV response and promoting transparency of expenditures. Baseline findings are presented in the report for costs at the service delivery level as well as non-service delivery, above-site, and community levels. Phase 2 will focus on ensuring that the ABC/M application and associated processes for ongoing data collection are sustained and move toward institutionalization.

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