1. INCREASING EXIGIBILITY IN FINANCEMENT FOR
GENDER EQUALITY
Global Seminar on Costing Experiences and
Methodologies for Gender Equality
Santa Cruz de la Sierra, Bolivia, 10, 11 and 12 September, 2013
Conceptual Framework of Costing Exercises
Raquel Coello-Cremades

2. WHAT IS A COSTING EXERCISE?
Costing: “Monetary evaluation of the amount of resources and
efforts that must be invested for the production of a good or
service. It represents the price and the expenses of a certain
item without the consideration of any profit” (Maria Concepcion
Martinez Medina, Budget Costing Guide with Gender Perspective. II Plan for Gender
Equality in Honduras. UN Women 2012.)
Costing equality policies
“Monetary evaluation of added resources and financial and non-
financial efforts that must be invested in order to implement a public
policy aimed at achieving gender equality. These exercises also involve
a technical and political process that aim to influence in public planning
and budgeting processes that can contribute to close gender inequality
gaps and women empowerment”
(Costing of social and public policies for equality in Latin America and
the Caribbean. Concept Note. PNUD. 2013.)

3. STRATEGIC SENSE OF
“COSTING EXERCISES”
Cost of real need vs. effectively assigned resources  “financial
gaps”
To identify possible alternatives to cover these needs
(redistribution of expense or the generation/redefinition on
income or search of external resources).
Identification of priorities, definition of interventions to address
them and people accountable of their implementation 
instruments to make programs and policies viable and
promote their incorporation in public planning and budgeting
systems.
Instrument to initiate the discussion about the gender gaps in
politic and economic policies and in particular fiscal policy.

4. THE COSTING-BUDGET COUPLING
GRB COSTING
The priorities of the gender
equality and women’s rights
agenda are expressed in
terms of the necessary
financial resources to
implement them in a way
that they can be included in
planning and budget
processes.
The planning and budget
processes promote the
incorporation of the
gender based perspective
and the allocation of
resources for the priorities
of the gender equality and
women’s rights agenda.

5. THE COSTING-BUDGET COUPLING
What’s
possible
What’s
desirable
BUDGET:
What we have
managed to
incorporate
NEEDS, OBJECTIVES,
GOALS:
What is needed
COSTING

6. TYPES OF APPROACHES OF COSTING
EXERCISES
APPROACH OBJECTIVE PURPOSE
Impact Costing To measure socio-economic impacts of
an especific intervention or problem.
- To show advere effects (of
interviening or not
intervining)
- To justify the benefits of an
especific investment
Interventions
Costing
To estimate financial resources to carry
out an intervention (good or service, or
the achievement of a development
goal).
- To know how much is
needed
- To calcuate alcular la
brecha de financiamiento
Costing as a tool
for the
inclusionin
public planning
an budgeting
processes
To incorporate the financial resources
needed to carry out an intervention in
the planning and budgeting process.
To know the budgeting
processes in which the
costed intervention must be
included.
THESE THREE APPROACHES COMPLEMENT EACH OTHER

7. METHODOLOGICAL APPROACHES FOR COSTING
Costing Estimations Based on the Incremental
Capital Output Ratio (ICOR)
Estimations based on elasticities imputs-results
Estimations Based on the Average of Single Costs
Estimations of the cost of interventions based on the
evaluation of needs
Estimations developed using instruments of public
planning and budgeting

8. METHODOLOGICAL APPROACHES OF COSTING (I)
Name of the
Approach
Purposes Limitations
Costing
Estimates
based on the
Incremental
Capital Ratio
(ICOR )
Calculation of the rate of
economic growth needed to
reduce by half income poverty
and define the amount of
resources that must be invested
to achieve this growth.
* It doesn’t allow going further on thick estimations and,
therefore, it is not useful to guide planning, budgeting and
resources allocation processes
* It doesn’t take into consideration the investments that
don’t have a direct and measurable impact on economic
growth (for example, the investment in the improvement of
the quality of education and the investment on the
prevention of diseases).
Estimates
based on
economic
elasticity
inputs-results
It allows the estimating of the
level of aggregated investment
required to achieve a
development goal (for example a
MDG).
The methodology involves the
establishing of a “productive
function” of the specific goal.
This means, the construction of a
model that includes the inputs
required to achieve this goals as
variables and the elasticity
parameters .
* Calculate a global amount of resources needed but it
doesn’t allow the analysis in detail and therefore it doesn't
allow to generate detailed data for the budgeting and
planning process.
* It only allows the projection of a small number of sectors
that have historic elasticity data to put together the
productivity function. In the case of gender equality, this
productivity function is very hard to build.
* It is only possible to shape a small number of variables,
leaving aside frequent investments that are important to
achieve the goals that are being estimated.
* These estimations don’t allow the guidance of planning;
budgeting and resource allocation processes either.

9. METHODOLOGICAL APPROACHES OF COSTING (II)
Name of the
Approach
Purposes Limitations
Estimates
based on the
average
amount of
single costs
Calculating the investment needs
required to close the gap in access
or provision of public services taking
into consideration the current
expenses.
* This approached is based on the current expenses. If
there are any changes in the inputs required, the single
costs are not useful to obtain the total costs.
* Normally, the target population requires greater levels
of investment in comparison with the ones already
made.
EXAMPLES
Name of the experience Location Period Costed Policy or Action
Evaluation of the cost of addressing domestic violence
at a district level.
Albania 2011 Gender-based Violence
Costing of the National Plan of Action for Gender Based
Violence for the Republic of Seychelles.
Seychelles Ene.2010-
Dic.2011
Gender-based Violence
The price of protection: Costing the Implementation of
the Domestic Violence Act in South Africa.
South Africa 2005 Gender-based Violence
Analysis of cots and possible impacts of different
models of maternity and paternity leaves.
Uruguay 2012-2013 Amplification of
maternity and
paternity leaves

10. METHODOLOGICAL APPROACHES OF COSTING
Estimates based on the average amount of single costs
EXAMPLE: South Africa. Implementation of the Law Against Domestic Violence
SOURCE: Lisa Vetten, Debbie Budlender and Vera Schneider (2005) Costing the Implementation of
the Domestic Violence Act in South Africa

11. METHODOLOGICAL APPROACHES OF COSTING (III)
Name of the
Approach
Purposes Limitations
Costs estimates
of
interventions
based on the
evaluation of
needs
It allows the calculation of the cost
of carrying out certain interventions
needed to reach the costing
objective based on an evaluation of
needs of the population regarding
these interventions.
These estimates provide detailed
information on the resources
necessary in terms of financing,
infrastructure and human resources.
Therefore, these estimates are
useful in planning and budgeting
processes.
* Needs are estimated in a separated manner
for each intervention, therefore, it is not
possible to account for all synergies that have to
be considered later on and build within the
analysis of the sector. This makes of it a time
and work consuming process.
* The links with macroeconomic variables (such
as inflation growth) have to be shaped in a
separate manner because the model does not
include them.

12. METHODOLOGICAL APPROACHES OF COSTING
Costs estimates of interventions based on the
evaluation of needs
EJEMPLOS:
Costed Policy Name of the Experience Location Period
Achievement
of MDG 3
Costing of MDG 3 Belize 2010-2011
Costing of MDG 3 Ecuador 2007
Costing of MDG 3 Morocco 2005
Costing of MDG 3 Dominican
Republic
2005
National
Srategies for
Gender
Equality
Costing of the Equal Opportunities National Plan of Bolivia Bolivia 2009 to date
Costing analysis of the Jordanian National Strategy for Women Jordan Dic.2012 –
Mar.2013
Assessment of financial resources for implementation of the
National Action Plan (2012-2014) of the National Strategy of the
Kyrgyz Republic for achieving of gender equality by 2020.
Kyrgystan Sep.Oct.
2012
Costing the
Agriculture
Gender
Strategy
Costing the Agriculture Gender Strategy Rwanda 2011
EXAMPLES

13. METHODOLOGICAL APPROACHES OF COSTING (IV)
Name of the
Approach
Purposes Limitations
Estimates
developed
using public
planning and
budgeting
instruments
It calculates the costs trough the
definition of records of expenses
associated with programmatic
categories used in public planning and
budgeting systems in each country.
This makes it easier to directly
incorporate interventions in annual
operating plans and budgets of public
institutions.
* The definition of records of expenses
associated with categories set by financial
regulations in the countries limits the detail and
the disaggregation that the information can
have.
* On the other hand, the amounts allocated
that respond to budgeting criteria are often
subject to rooftops of expenses established for
public institutions and, therefore, they don’t
necessarily reflect the necessary amounts but
rather the “possible” amounts according to the
macroeconomic environment of each country.

14. METHODOLOGICAL APPROACHES OF COSTING
Estimates developed using public planning and
budgeting instruments
Name of the Experience Location Period Costed Policy or
Action
Costing case studies of
multidisciplinary packages of
services to assist woman and
girls victims of violence
Asia Pacific 2012 Violence
Budget costing of the Second
National Plan of Gender Equality
of Honduras (PIEGH)
Honduras 2012 to date National Strategy for
Gender Equality
Costing National Plan of
Prevention and Combat to
Domestic Violence
Mozambique 2008-2011 Violence
EXAMPLES

15. METHODOLOGICAL APPROACHES FOR COSTING
Costs Estimates
Based on ICOR
Estimates based on
inputs-results
elasticity
Estimates based on
the Average of
Single Costs
Estimates of the cost
of interventions
based in the
evalauation of needs.
Estimates developed
using instruments of
publuc planning and
budgeting
Incorporation of
interventions in
public planning
and budgeting

16. COSTING METHODOLOGIES AND TOOLS
Name of the Methodology or
Tool
Type of sectoral
policy costed
Methodological Approach Experiences
where the
methodology or
tool has been
applied
MDG Gender Needs Assessment
Tool
MDG 3 and 7
strategic prioritary
policies
Estimates of costing on
interventions based on the
evaluation of needs.
Belize, Bolivia
and Dominican
Republic
(adapted)
Gender Equality Costing Tool /
Equal Opportunities National Plan
of Bolivia
Equal
Opportunities
National Plan of
Bolivia
Use of public budgeting and
planning instruments
Bolivia
Methodology for the Second
National Plan of Gender Equality
of Honduras (II PIEGH)
Equal
Opportunities
National Plan
Use of public budgeting and
planning instruments
Honduras
Methodology for costing of
multidisciplinary packages of
services to assist woman and girls
victims of violence.
Violence against
women and girls
Use of public budgeting and
planning instruments
Indonesia and
Cambodia

17. COSTING EXPERIENCES
STAGES OF COSTING EXPERIENCES
STAGE 1:
Design of
the costing
exercise
Definition of the policy or intervention to be costed (pertinence and social and
political opportunity)
Establishment of objectives to be achieved with costing and expected results (what
do we want do do with the results obtained from the costing process).
Mapping of available information.
Establishment of strategic alliances with actors that participate of the process.

18. COSTING EXPERIENCES
STAGES OF COSTING EXPERIENCES
STAGE 1:
Design of
the costing
exercise
STAGE 2:
Development or
adaptation of a
costing tool or
methodology
Revision of methodologies and tools available.
Analysis of its pertinence, adaptability, etc.
Decision: Adaptation vs. Elaboration of new tool/methodology
(Depending on the objectives, expected use of results, available
information and alliances established as defined in Stage 1).
Adaptation of the tool/methodology or elaboration of a new one.

19. COSTING EXPERIENCES
STAGES OF COSTING EXPERIENCES
STAGE 1:
Design of
the costing
exercise
STAGE 2:
Development
or adaptation
of a costing tool
or methodology
STAGE 3: The
costing tool or
methodology is
applied
Selection of inputs/actions that are necessary to carry
out the policy or intervention that we want to cost.
Application of the tool/methodology.
Possibility of calculating cost but also benefit.
Socialization and validation of results.

20. COSTING EXPERIENCES
STAGES OF COSTING EXPERIENCES
STAGE 1:
Design of
the costing
exercise
STAGE 2:
Development
or adaptation
of a costing tool
or methodology
STAGE 3: The
costing tool or
methodology is
applied STAGE 4:
Systematization
of the process
and
dissemination
of results
Elaboration of report of results.
Socialization and dissemination of
the report.
Systematization of the process and
the tool/methodology.

21. COSTING EXPERIENCES
STAGES OF COSTING EXPERIENCES
STAGE 1:
Design of
the costing
exercise
STAGE 2:
Development
or adaptation
of a costing tool
or methodology
STAGE 3: The
costing tool or
methodology is
applied
STAGE 4:
Systematization
of the process
and
dissemination
of results
STAGE 5:
Use of results
•Incidence in laws,
•Accountability in resources allocation
•Incorporation in budgets
•Mobilization of external support...

22. FINAL CONCLUSIONS
Costing exercises are processes that require of multiple
elements to be completed:
•Articulation with the context: Motivation
•Straight definition of objectives and purposes.
• Adequate strategic alliances.
• Good knowledge of available information.
• Technical handling of existing tools, capacity for their
adaptation or for the formulation of new tools.
• Have a validation process.
• Systematization of results, process, methodology and
diffusion.
• Impact strategies for the use of results.

23. THANK YOU!!!
Raquel Coello Cremades
raquelcoellocremades@hotmail.com
Costing of policies and interventions for Gender equality
Concepts, methodologies and practical experiences
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