Help CenterLa política de recuperación de costos se creó para reforzar el enfoque de Plan de identificar y recuperar costos en los que incurre para implementar proyectos. Esta política comprende 5 secciones:
1. Ratios de costos
2. Desarrollo del presupuesto del proyecto
3. Elaboración del presupuesto de la propuesta del donante
4. Aprobación del presupuesto
5. Asignación de costos
En el siguiente enlace explicamos los procesos y requerimientos del Cost Recovery. Además le compartimos algunos conceptos claves que le ayudarán a entender mejor esta temática:
Cost Recovery: is the mechanism through which an organisation identifies and recovers costs that are incurred, in order to implement a project. Costs within Plan can be classified as Direct Costs, Country Office Apportioned Costs or Indirect Costs. Terminology and definitions will differ when converting Plan budgets to develop proposal budgets, which must at proposal stage be limited to allowable costs as indicated under the relevant donor regulations.
Direct costs: costs incurred directly as result of a project (this can include costs incurred by COs, ROs, NOs or GH). All partner costs are direct costs. Some direct costs can be shared between projects and are allocated out to the relevant projects in an attributable way.
Apportioned Costs: costs incurred in COs for general programme operations and administrative functions not related to any specific project. Apportioned costs are allocated to all projects in an equitable way.
Indirect Costs: are the management costs incurred at GH, ROs and NOs, not related to any specific project and not included in project budgets.
Cost Ratio: The ratio between Direct Costs and Apportioned Costs in a budget.
Además podemos observar cómo los diferentes tipos de costos se relacionan entre sí:
Puede ver la guía completa de Cost Recovery aquí.
*Este contenido por el momento está disponible únicamente en inglés.
