This is a good practice document on research costing, and includes a review of the funding practices related to the definition and funding of direct and indirect costs. Research costing has been highlighted as a major challenge for institutions in low- to medium-income countries (LMICs) that are seeking to develop and maintain sustainable research environments.

It provides information that will:

1) help all parties to better understand the challenges and requirements of research costing;

2) develop appropriate mechanisms for costing future research accurately and sustainably;

and 3) act as a channel for further engagement between funders and institutions.

About ESSENCE

ESSENCE on Health Research is an initiative that allows donors/funders to identify synergies, establish coherence and increase the value of resources and action for health research.