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Cost-Inclusive Evaluation: Planning It, Doing It, Using It [Kietas viršelis]

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  • Formatas: Hardback, 278 pages, aukštis x plotis: 234x156 mm, weight: 1200 g
  • Išleidimo metai: 06-Jan-2023
  • Leidėjas: Guilford Press
  • ISBN-10: 1462551254
  • ISBN-13: 9781462551255
Kitos knygos pagal šią temą:
Cost-Inclusive Evaluation: Planning It, Doing It, Using ItDidesnis paveikslėlis
  • Formatas: Hardback, 278 pages, aukštis x plotis: 234x156 mm, weight: 1200 g
  • Išleidimo metai: 06-Jan-2023
  • Leidėjas: Guilford Press
  • ISBN-10: 1462551254
  • ISBN-13: 9781462551255
Kitos knygos pagal šią temą:
Pastovi nuoroda: https://www.kriso.lt/db/9781462551255.html
Raktažodžiai:
"Is a given treatment, intervention, or program worth it? How can a program do more or better with less? Evaluating the costs of a program can be the missing link between a superficial evaluation and one that will get changes made and funding delivered. In accessible language and without complex formulas, this book provides a roadmap for measuring program costs and outcomes and analyzing cost-effectiveness, cost-benefit, and cost-utility. Also explained are simplified ways to use economic appraisal methodologies--such as net present valuation, internal rate of return computation, and payback period determination--in a cost-inclusive evaluation. Instructive examples span a range of human services, education, and health care contexts. Other evaluator- and student-friendly features include helpful graphics, procedure steps, end-of-chapter discussion questions, and acronym and key term glossaries. Key Words/Subject Areas: programs, projects, managing, monitoring, economic appraisals, evaluating, effectiveness, cost-benefits analysis, budgets, accounting, budgeting, methods, measures, management, impact assessments, interventions, international aid, education, human services, beginners guide to Audience: Evaluators; program administrators across the social and health sciences; policymakers; instructors and graduate students in education, psychology, sociology, management, human services, social work, nursing, public health, and public policy"--

"Is a given treatment, intervention, or program worth it? How can a program do more or better with less? Evaluating the costs of a program can be the missing link between a superficial evaluation and one that will get changes made and funding delivered. In accessible language and without complex formulas, this book provides a roadmap for measuring program costs and outcomes and analyzing cost-effectiveness, cost-benefit, and cost-utility. Also explained are simplified ways to use economic appraisal methodologies--such as net present valuation, internal rate of return computation, and payback period determination--in a cost-inclusive evaluation. Instructive examples span a range of human services, education, and health care contexts. Other evaluator- and student-friendly features include helpful graphics, procedure steps, end-of-chapter discussion questions, and acronym and key term glossaries. "--

Is a given treatment, intervention, or program worth it? How can a program do more or better with less? Evaluating the costs of a program can be the missing link between a superficial evaluation and one that will get changes made and funding delivered. In accessible language and without complex formulas, this book provides a roadmap for measuring program costs and outcomes and analyzing cost-effectiveness, cost-benefit, and cost-utility. Also explained are simplified ways to use economic appraisal methodologies--such as net present valuation, internal rate of return computation, and payback period determination--in a cost-inclusive evaluation. Instructive examples span a range of human services, education, and health care contexts. Other evaluator- and student-friendly features include helpful graphics, procedure steps, end-of-chapter discussion questions, a list of acronyms, and a glossary of key terms.

Recenzijos

"In a time of heightened focus on results-driven managerial accountability, this book delves into program costs through a genuinely evaluative lens, strengthening evaluators' understanding of program outcomes and impacts. It takes examination of costs outside the exclusive domain of economists and accountants and explores cost types and dynamics that are seldom considered in decision making. In seemingly effortless prose, the authors provide a straightforward, user-friendly guide for novice to seasoned evaluators. The book elucidates the logic of cost-benefit and cost-effectiveness analysis tools--and, most important, their usefulness in real-world evaluation endeavors."--Mita Marra, PhD, Department of Social Sciences, University of Naples Federico II, Italy; Editor-in-Chief, Evaluation and Program Planning

"This is a great book for a graduate evaluation topics course or for practitioners who want to expand their capabilities. Easy to follow, the book takes the reader through the process of cost-inclusive evaluation step by step, as well as discusses the pitfalls.--Kimberly A. Fredericks, PhD, Dean, School of Management, Russell Sage College

This welcome contribution to the field sheds much-needed light on the importance of measuring a wide range of costs when undertaking evaluations. It presents useful tools that are grounded in key technical processes. Of special note, the authors do a wonderful job in presenting the information in an accessible manner that is anchored in multiple perspectives and in the complex social contexts in which programs operate. The authors honest account of the reality that evaluators face is refreshing. By avoiding a strict financialization approach, the book strikes a careful balance between the technical and the human-centered, which helps us move into a more nuanced understanding and practice of cost analysis in evaluation."--Ruby Dagher, PhD, School of International Development and Global Studies, University of Ottawa, Canada-The book's presentation of actionable procedures and processes makes it a useful resource for practitioners and students alike.Instructors could use the content to encourage students to think about the roles for cost analysis as a part of larger analytical goals and could design a hypothetical cost analysis using the various methodological options presented throughout.This approachable cost evaluation reference complements existing texts on cost analysis in social sciences by offering novel perspectives and methods. One of this books' greatest strengths is its ability to define the key terms and concepts of cost analysis in understandable yet thorough ways. It covers the basics and introduces the reader to more complex situations and applications. Further, the authors manage the difficult task of keeping the topics interesting with useful examples and anecdotes.Cost-Inclusive Evaluation both communicates the value of cost analysis and provides concrete guidelines on how to incorporate cost analysis in evaluation. It has great potential to serve as a reference guide for experienced evaluators and as a textbook for evaluation students.--American Journal of Evaluation, 12/1/2023 "In a time of heightened focus on results-driven managerial accountability, this book delves into program costs through a genuinely evaluative lens, strengthening evaluators' understanding of program outcomes and impacts. It takes examination of costs outside the exclusive domain of economists and accountants and explores cost types and dynamics that are seldom considered in decision making. In seemingly effortless prose, the authors provide a straightforward, user-friendly guide for novice to seasoned evaluators. The book elucidates the logic of cost-benefit and cost-effectiveness analysis tools--and, most important, their usefulness in real-world evaluation endeavors."--Mita Marra, PhD, Department of Social Sciences, University of Naples Federico II, Italy; Editor-in-Chief, Evaluation and Program Planning

"This is a great book for a graduate evaluation topics course or for practitioners who want to expand their capabilities. Easy to follow, the book takes the reader through the process of cost-inclusive evaluation step by step, as well as discusses the pitfalls.--Kimberly A. Fredericks, PhD, Dean, School of Management, Russell Sage College

This welcome contribution to the field sheds much-needed light on the importance of measuring a wide range of costs when undertaking evaluations. It presents useful tools that are grounded in key technical processes. Of special note, the authors do a wonderful job in presenting the information in an accessible manner that is anchored in multiple perspectives and in the complex social contexts in which programs operate. The authors honest account of the reality that evaluators face is refreshing. By avoiding a strict financialization approach, the book strikes a careful balance between the technical and the human-centered, which helps us move into a more nuanced understanding and practice of cost analysis in evaluation."--Ruby Dagher, PhD, School of International Development and Global Studies, University of Ottawa, Canada-The book's presentation of actionable procedures and processes makes it a useful resource for practitioners and students alikeā¦.Instructors could use the content to encourage students to think about the roles for cost analysis as a part of larger analytical goals and could design a hypothetical cost analysis using the various methodological options presented throughoutā¦.This approachable cost evaluation reference complements existing texts on cost analysis in social sciences by offering novel perspectives and methods. One of this books' greatest strengths is its ability to define the key terms and concepts of cost analysis in understandable yet thorough ways. It covers the basics and introduces the reader to more complex situations and applications. Further, the authors manage the difficult task of keeping the topics interesting with useful examples and anecdotesā¦.Cost-Inclusive Evaluation both communicates the value of cost analysis and provides concrete guidelines on how to incorporate cost analysis in evaluation. It has great potential to serve as a reference guide for experienced evaluators and as a textbook for evaluation students.--American Journal of Evaluation, 12/1/2023

I The Why, the Types, and the Tools of Cost-Inclusive Evaluation
1 Cost-Inclusive Evaluation
3(23)
Cost Data: The Lifeblood of Cost-Inclusive Decision Making
4(1)
Why Consider Costs in Evaluations?
5(4)
Implicit Inclusion of Costs in All Evaluations
9(2)
Dangers of Not Making Costs Explicit in Program Evaluations
11(3)
Current Use of Cost-Inclusive Evaluations by Funding Decision Makers
14(2)
Why Many Program Evaluators Are Ideally Positioned to Include Costs in Evaluations
16(1)
Roles for Quantitative, Qualitative, and Mixed Methods
17(1)
Resistance to Inclusion of Costs in Evaluation
18(2)
Strategies That Can Be Used to Conduct a Cost-Inclusive Evaluation
20(1)
Summary
21(2)
Discussion Questions
23(1)
Appendix 1.1 Free Electronic Resources on Cost Analysis
24(1)
Appendix 1.2 Institutions Offering Training in Cost-Benefit Analysis
25(1)
2 Types of Costs and Outcomes That Need to Be Considered in Cost-Inclusive Evaluations
26(21)
Fixed Costs versus Variable Costs
27(1)
Direct Costs versus Indirect Costs
28(2)
Capital Costs versus Recurrent or Operational Costs
30(1)
Opportunity Costs
31(1)
Sunk Costs
32(2)
Tangible versus Intangible Costs and Outcomes
34(1)
Monetary versus Nonmonetary Costs and Outcomes
34(2)
Quantitative versus Qualitative Costs and Outcomes
36(1)
Other Types of Costs
37(3)
When Are Differences in Costs and Outcomes Real?
40(2)
Questions about Cost and Outcome Differences
42(1)
Distinguishing Effectiveness from Benefits
43(1)
Summary
44(2)
Discussion Questions
46(1)
3 Tools for Identifying and Measuring Costs and Outcomes and Other Issues for Consideration
47(24)
Challenges with Gathering Cost Data
48(1)
Double Counting and Its Implications
49(2)
Costs Identification Tools
51(5)
Outcomes Identification Tools
56(4)
Macro-, Meso-, and Micro-Level Program Operation and Evaluation
60(2)
Why Budgets and Accounting Records Are Often Not Enough
62(1)
Ethics and Cost-Inclusive Evaluation
63(2)
Common Traps and Pitfalls
65(2)
Summary
67(1)
Discussion Questions
68(3)
II Adapting Economic Methods to Enhance Cost-Inclusive Evaluation
4 Economic Appraisal Methodologies
71(28)
Evolution and Development of Cost Analysis
71(1)
Traditional Economic Frameworks
72(1)
Time Preference and Discounting
73(2)
Net Present Value
75(1)
Cost-Benefit Analysis
76(1)
Internal Rate of Return
77(2)
Payback Period and Discounted Payback Period
79(1)
Cost-Effectiveness Analysis
80(1)
Cost-Feasibility Analysis
81(1)
Cost-Utility Analysis
81(5)
Return on Investment
86(1)
Surrogate Market Valuation Methodologies
86(2)
Advantages and Disadvantages of Different Economic Appraisal Methods
88(1)
Summary
88(4)
Discussion Questions
92(3)
Economic Appraisal Formulas
95(2)
Appendix 4.1 Executive Order 12291
97(1)
Appendix 4.2 Present-Value Discount Tables
98(1)
5 Considerations When Using Economic Appraisal Methods
99(24)
Which Cost-Analytical Methodology Is Best?
100(2)
Perspective for the Study
102(1)
When Different Stakeholders Prefer Different Cost-Analytical Frameworks
103(1)
When Stakeholders Wish to Exclude Some Costs, Benefits, Effectiveness Measures, or Cost-Analytical Frameworks
104(3)
Inappropriate Interpretations of Findings from Different Cost-Inclusive Evaluation Frameworks
107(2)
Discount Rate Choices and Their Impact on Analyses
109(2)
Market Prices versus Shadow Prices
111(1)
The Role of Sensitivity Analyses in Gauging Uncertainty
112(2)
Assumptions Used
114(1)
Implications for Over- and Underestimation of Costs and Outcomes
115(1)
Summary
116(2)
Discussion Questions
118(5)
III Adapting Concepts and Tools from Accounting to Improve Cost-Inclusive Evaluation
6 Financial Accounting Concepts and Tools
123(26)
Understanding Accounting Records to Extract Relevant Data
125(6)
Income Statement: Importance, Terminology, and Interpretation
131(1)
Statement of Cash Flows: Importance, Terminology, and Interpretation
132(2)
Balance Sheet: Importance, Terminology, and Interpretation
134(6)
Notes to Financial Statements
140(1)
Ratio Analysis
140(3)
Cash Budget
143(2)
Summary
145(2)
Discussion Questions
147(2)
7 Cost and Management Accounting Concepts and Tools
149(30)
How Cost and Management Accounting Can Enhance Decision Making and Cost-Inclusive Evaluation
150(1)
Understanding Cost Behavior
151(1)
Relevant Range
152(3)
Understanding Program Cost or Activity Drivers
155(2)
Understanding Program Cost Structure
157(1)
Break-Even Analysis
158(3)
Cost-Volume-Profit Analysis
161(4)
Relevant Cost Analysis
165(7)
Summary
172(2)
Discussion Questions
174(2)
Cost And Management Accounting Formulas
176(3)
IV Cost-Inclusive Evaluation for the Scientist-Manager-Practitioner
8 Breaking Down Cost by Activity for Better Cost-Inclusive Evaluations
179(32)
Capture the Essence of a Program: Its Activities
179(3)
Develop a Resource × Activity Matrix to Characterize and Analyze the Program
182(1)
List and Define the Major Activities of the Program
183(1)
List and Define the Major Resources Used by the Program
184(1)
Capture Activity Occurrence, Frequency, and Intensity
185(1)
Activities Planned versus Activities Implemented Using Resource × Activity Matrixes to Improve
186(2)
Program Cost-Effectiveness
188(2)
Summarizing Resources → Activities Findings, Quantitatively and Qualitatively
190(5)
Assess Reliability and Validity of Resource → Activity Findings
195(2)
Resource Costing
197(3)
Valuing Resources Consumed
200(5)
Dealing with Unmeasured or Unallocated Resources
205(1)
So, What's Next?
205(2)
Summary
207(2)
Discussion Questions
209(2)
9 Completing the Model with Activity → Process and Process → Outcome Analyses
211(30)
Discover the Biopsychosocial Processes That Make a Program Work
212(2)
Psychological and Other Methods of Measuring Processes
214(1)
Methods for Finding Biological, Psychological, and Social Processes That Foster Program Outcomes
215(3)
Complete the Model: Assess Existence, Direction, and Strength of Activity → Process and Process → Outcome Relationships
218(3)
Mixed Methods RAPOA That Quantifies Resource Use for Changes in Activities, in Processes, and in Outcomes
221(1)
Resource x Activity Analysis Matrix
222(1)
Activity x Process Analysis Matrix
223(2)
Process x Outcome Analysis Matrix
225(2)
Formative Findings of Cost-Inclusive Mixed Methods Evaluation
227(1)
Complexities and Individual Variability in Indices of Cost-Effectiveness
227(2)
Cost-Effectiveness and Cost/Effectiveness (and Effectiveness/Cost) Ratios
229(3)
Cost-Benefit and Benefit/Cost Ratios
232(2)
Conclusion: Really Doing Cost-lnclusive Evaluation!
234(3)
Summary
237(1)
Statistical Analysis Programs and Associated Websites
238(1)
Discussion Questions
239(2)
List of Acronyms 241(2)
Glossary 243(8)
References 251(12)
Author Index 263(4)
Subject Index 267(11)
About the Authors 278
Nadini Persaud, PhD, CPA, CGA, is a tenured Lecturer in Evaluation in the Department of Management Studies at the University of the West Indies, Cave Hill Campus, Barbados. She teaches primarily at the graduate level and has served as Coordinator of the Master of Science Program in Project Management and Evaluation. The recipient of a Fulbright scholarship, Dr. Persaud is an Advisory Council member for the Barbados Chapter of Chartered Professional Accountants Canada and a board member of Caribbean Evaluators International and the Faster Forward Fund. She also serves on several committees of the American Evaluation Association. Her research focuses on blending the tools of project management and accounting to improve the practice of professional evaluation. Dr. Persaud has published numerous journal articles and book chapters, as well as several books, and has presented over 20 conference papers on the importance of cost analysis in program evaluation.

Brian T. Yates, PhD, is Professor in the Department of Psychology at American University in Washington, DC. Working with colleagues in his Program Evaluation Research Lab (PERL) and other universities, Dr. Yates has applied his resourcesactivitiesprocessesoutcomes analysis (RAPOA) model to measure and improve costs, cost-effectiveness, cost-benefit, and cost-utility of diverse health and human services and their accreditation processes. He has 100 publications, including many peer-reviewed articles, book chapters, a National Institute on Drug Abuse manual on cost-inclusive evaluation, and six books. At American University, Dr. Yates developed the Master's Program in General Psychology and served as Acting Chair of the Department of Psychology and as Associate Dean of Graduate Studies in the College of Arts and Sciences. He has served as board member and Treasurer of the American Evaluation Association.