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How to calculate unit costs if the trial is a new process (was not carried out in the past)?
You would have to estimate as good as you can, based on information that is available and that has been recorded in the past. For example, even if that specific clinical trial has not been implemented at your site yet, you should be able to estimate the amount of time that your staff will spend per patient, and use the personnel costs from the last recorded year to calculate the personnel cost per patient included in this new study. All other components, such as consumables etc., should be calculated similarly.