A training programme was developed, and 25 persons were trained within the project. The training topics:

• Introduction to management accounting;
• Activity Based Costing (ABC) approach:
  • cost objects, cost types, cost pools;
  • resources and assigning of the resources costs;
  • cost drivers, cost assigning approach and cost assigning base;
  • development of models for calculation of the full prime cost and the costs of particular service stages;
• Notion of administrative burden and calculations;
• Cost-benefit analysis for improvement of services;
• Recording of the service prime cost and payment processes upon delivering the service to another institution.

Within the project, expert consultations and support to drafting the Regulations of the Cabinet of Ministers was provided.