Analysis of the methodology and impact of indirect cost allocations on the cost of vaccines – Project thesis

Abstract

In this project thesis, we investigate the impact of the indirect cost allocation method used for the costing of vaccines. We study this impact by comparing the allocation method used by GSK in the full cost framework with the advantages and disadvantages of this method and the different full cost methods that could be considered in the future as a solution to the drawbacks it faces. First, a specific analysis of the GSK case will be considered. Then, we will go a little further by using different resources to propose recommendations to the company. Nevertheless, this analysis will remain general and will allow the company to know if it would be more interesting to stay with the method it uses by correcting the defects or if another method would allow it to calculate the cost of its vaccine in a more costeffective way.

Date of Award	30 Jan 2023
Original language	English
Awarding Institution	University of Namur
Supervisor	Oscar Bernal Diaz (Supervisor)