10:30—11:30 AM Eastern Time (US and Canada)

Postponed: Tracking Costs and Spending on HIV Services Using Activity Based Costing and Management

This event has been postponed and we will update you once we have a rescheduled date.



  • A.K. Nandakumar, Professor of the Practice and Director of the Institute for Global Health and Development, Brandeis University; Senior Advisor, Office of the Global AIDS Coordinator
  • Carlyn Mann, Health Science Specialist, U.S. Agency for International Development (USAID)


  • Amanda Glassman, Executive Vice President and Senior Fellow, Center for Global Development

In the past year, PEPFAR, USAID, UNAIDS, the Global Fund, and the Bill and Melinda Gates Foundation aligned behind a new multi-country initiative to track costs and spending on HIV services known as Activity Based Costing and Management (ABC/M). In contrast to earlier frameworks, ABC/M operates at the patient level by directly observing and measuring patients’ interactions and movements through the health system. Further, the inventory reveals departures from protocols, along with the degree of variation in resources allocated to patients. ABC/M makes no assumption that health systems are functioning as prescribed or that similar patients get similar care. Instead, each patient generates their own cost to the system based on the resources they actually consume, and modal  care pathways are estimated from the aggregate of all observations. From a funding perspective, ABC/M should allow country governments, PEPFAR, the Global Fund, and UNAIDS to assess how much money is allocated to facilities, and can help define future needs and inform future investments, quantifying the impact of the transition to government financing on facility-level resources and out-of-pocket spending with a grounding in the granular data provided by ABC/M. This work is currently underway in six countries: Kenya, Tanzania, Uganda, Mozambique, Namibia, and Zambia.

Join us for this seminar as we explore some key findings and insights from the ABC/M analyses, and discuss whether and how countries and donors can use this information to improve program investments and performance.

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