The Costing Tool
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This chapter describes a comprehensive costing tool that can be used to capture the various costs that are incurred in developing and delivering a new intervention and that decision-makers need to consider. The costing tool has two parts. Part 1 uses the traditional techniques employed in the HM Treasury Green Book. Part 2 adds in other techniques that allow cost estimates to be made in the absence of reliable accounting data. Either part can be used, as they produce similar outputs, but if reliable data are available, Part 1 should be used.