Activity Based Costing for Humanitarian Appeals

Stoddard, A. and Willitts-King, B.
Publication language
Date published
01 Aug 2014
Research, reports and studies
Development & humanitarian aid, Funding and donors

Activity-based costing for humanitarian appeals, or ABC, refers to a method of estimating overall resource needs using average costs per sectoral activity, per person served. Sometimes plan, this approach represents a major departure from the way price tags for humanitarian responses have been calculated in the former consolidated appeals.