ESSENCE on Health Research initiative has created a good practice document on research costing. It 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. The good practice document was developed by members of ESSENCE on Health Research initiative (WHO/TDR hosts the secretariat) and the research institutions they support. It provides information that will:

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

  • develop appropriate mechanisms for costing future research accurately and sustainably; and

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

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Guidance Doc in English:
Guidance Doc in French:


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