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

Table 2 Sample costing matrix

	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	$
	Action 1	Period action enacted Action start and end date	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	$
	Action 3	Period action enacted Action start and end date	Actor B	#	Hours	Hours	$/hour	$

Implementation strategy name: label consistent with the existing guidelines and taxonomies in the literature
Actions: what needs to be done for the successful execution of the implementation strategy, listed as concrete, observable, quantifiable events
Temporality: timeline (start and end dates) of the action
Actors: who will enact the action
Action frequency: how many times the action is performed
Action unit duration: average duration of a single occurrence of the action

ISSN: 1748-5908