This is 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 report was

developed by members of ESSENCE on Health Research (TDR supports the secretariat) and the research institutions they support. It provides information that will:

ESSENCE on Health Research. Five keys to improving research costing in low- and middle-income countries. (2012) 36 pp. [ESSENCE Good practice document series]