Abstract:
This guide, developed by a group of experts assembled
by the Children’s Bureau within the U.S. Department of
Health and Human Services, provides support for child
welfare service providers and evaluators interested in
conducting cost analyses, especially as part of broader
evaluations of child welfare services. The guide begins
by offering a framework for integrating cost analysis
into program evaluations, which supports successful
implementation of cost analysis and produces a fuller
understanding of the programs or services studied.
Next, the guide presents key principles and concepts in
cost analysis. It then provides guidance for defining the
scope and purpose of a cost analysis and determining
the information needed to conduct it. Finally, it explains
core steps in conducting a cost analysis and describes the
advantages and disadvantages of specific methods for
collecting and analyzing cost data.