Managing Your Finances

Example from Rwanda

Variable Costs Budget Worksheet

Activities				Resources			Budget
Budget by Activity			Region: Butare		Program: Family Health				Period: 1990
#	Activity	Priority	Donor	Resources	Quantity	Unit Cost	Travel Costs	Gasoline	Vehicle	Training Costs	Total Costs
1	Medical training supervision once a month, 2 Regional office staff with car and driver	A	USAID	Prof staff	24 days	1250	30000
				Driver	12 hours	625	7500
				Gas	1200 km	10		12000
				Repair	1200 km	10			12000
							37500	12000	12000		61500
2	Conduct consultations in 4 family planning clinics once a week. 2 Regional office staff with car and driver.	C	USAID	Prof. Staff	96 hours	1250	120000
				Driver	48 hours	625	30000
				Gas	4800 km	10		48000
				Repair	4800 km	10			48000
							150000	48000	48000		246000
3	Paramedical training for 20 employees.	B	UNFPA	Training costs	20 hours	3000				60000
3	Paramedical training for 20 employees.	B	UNFPA							60000	60000
	Total						187500	60000	60000	60000	367500

The worksheet above shows how variable costs are calculated. In Activity 1, for example, the cost of monthly medical training supervision is variable because it depends on the number of supervisors, the length of their visit, the distance they will travel, and an estimate of repair costs. Note that staff time has not been included because this is considered a fixed cost to the program.