Applying Activity-Based Costing and Management to HIV Services in Uganda: Improving Resource Allocation and Efficiency

This report presents findings from the first phase of an activity-based costing and management (ABC/M) approach that is being implemented in Uganda 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. The study was implemented by the USAID-funded Uganda Health Systems Strengthening project with technical support from Health Policy Plus.

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