Budgeting is an estimate of cost of activities to be performed prior to a defined period of time and based on the continuous comparison of activities performed.  It also informs management of deviation for review.  Budgeting is critical as a guide for monitoring and evaluating the performance of the DSS operation.

INDEPTH has developed a sample DSS Chart of Accounts which provides the detailed categories of expenditure, i.e. Assets, liabilities, revenues and expenses.  It is important to note that decisions need to be taken early in acquiring the necessary equipment to run a DSS site. A DSS equipment list is provided for establishing DSS. This list needs to be reviewed periodically. Budgeting gets easier year by year. The tool  developed by INDEPTH for establishing the yearly cost of running the DSS will be helpful. See DSS running cost template.