| Cost centre | Description | Data sources |
| Refresher training | Refresher training of health professionals in the Agona west district on the management of SAM cases at the community level using the CMAM protocol. These were CHNs, health promotion officers and some members of the district health management team (DHMT). The cost of training included lodging, meals, per diems, training materials, transport etc. | This was obtained from discussions with the administrative staff of FANTA and the DHMT. Training budgets were also reviewed. |
| Monitoring | Monitoring of CMAM activities by FANTA and the staff of GHS at the national, regional and district level. Five monitoring sessions were conducted across all levels in 2012. The cost of monitoring included transportation, per diems, lodging, meals etc. | Discussions with administrative staff of FANTA and the DHMT. |
| Building (rental) | The cost of using health facilities and CHPS compounds for the management of SAM cases. The cost of office space of FANTA was also considered. | Discussions with some staff of the DHMT. |
| Personnel | The cost of using personnel of the GHS for the management of SAM cases. This includes CHNs, health promotion officers and some members of the DHMT. | Discussions with some staff of GHS the DHMT. |
| Vehicle operation | The cost of fuel for CMAM activities and also vehicle maintenance. | Discussions with the transport officer of the District Health Directorate. |
| Vehicles & equipments | The cost of usage of capital items for CMAM activities. This includes vehicles, computers, printers, photocopiers, salter scales, MUAC tapes. | Discussions with administrative staff of FANTA and the DHMT. |
| RUTF | Ready to use therapeutic food for the feeding of SAM cases. | Discussions with CHNs and health promoters. |
| Job aids | Job aids to assist the work of front line implementers of CMAM. This include manuals, files etc. | Discussions with some staff of FANTA. |
| Household cost | This included the cost of transportation, money spent on food and drugs, cost of preparing special food for their SAM children as well as the cost of paying people to either take care of their businesses or household chores while they seek care for their children and also the productive time loss. | Interviews with the caregivers of SAM cases. |