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Table 2 Sample costing matrix

From: A pragmatic method for costing implementation strategies using time-driven activity-based costing

  Actions Temporality Actors Action frequency Action unit duration Total time spent Wage rate Total cost
Implementation strategy name Action 1 Period action enacted
Action start and end date
Actor A # Hours Hours $/hour $
Actor B # Hours Hours $/hour $
Action 2 Period action enacted
Action start and end date
Actor C # Hours Hours $/hour $
Action 3 Period action enacted
Action start and end date
Actor A # Hours Hours $/hour $
Actor B # Hours Hours $/hour $
  1. Implementation strategy name: label consistent with the existing guidelines and taxonomies in the literature
  2. Actions: what needs to be done for the successful execution of the implementation strategy, listed as concrete, observable, quantifiable events
  3. Temporality: timeline (start and end dates) of the action
  4. Actors: who will enact the action
  5. Action frequency: how many times the action is performed
  6. Action unit duration: average duration of a single occurrence of the action