Cost effectiveness of option B plus for prevention of mother-to-child transmission of HIV in resource-limited countries: evidence from Kumasi, Ghana

Table 1 Costs considered in estimates of HIV-related care

Direct costs	Indirect costs – facility level	Indirect costs – program support	Costs not included in analysis
Staff time caring for clients	Administrative staff time	Support from national ART program	Client time, transport, meals, and other client costs
Drugs to prevent & treat opportunistic infections	Supervision from regional level	Support from Ghana Health Service	Costs incurred by local communities
ARV drugs	Office equipment		Negative externalities
Medical consumables & supplies in clinic visits	Vehicles used for program administration		Technical assistance or administrative costs incurred by external donor agencies
Laboratory testing	Transportation costs for administration
Medical equipment	Public utilities
Physical infrastructure used for client care	Maintenance & repair
	Staff training
	Legal & auditing costs

ISSN: 1471-2334