This paper describes the efforts of Family Health International to develop
a simple, standard and replicable methodology to estimate expenditures on f
amily planning in developing countries. The study found that it is not poss
ible, at least at this time, to develop such a methodology. Numerous proble
ms were encountered in making expenditure estimates. First and most importa
nt, expenditure accounts are not always readily available. Even when these
accounts are available, they may require some adjustments. In some instance
s, for example, the salaries of health workers who also provide family plan
ning are in the health accounts, whereas in other cases the workers covered
in the family planning accounts spend some of their time providing health
services. Allocation variables then must be developed to separate spending
on family planning from that on health. In some instances allocation variab
les were developed and used to separate family planning from health expendi
tures, but in this case allocation variables were not available and a cost
analysis was performed. It is concluded that it takes considerable time and
effort to estimate expenditures, and that the approach that was followed v
aried by country, reflecting the data available to make estimates.