Full cost recovery: Can your organisation survive without it?

Across the voluntary sector, organisations struggle to cover their overheads. The constant scramble for funding damages the services being delivered and the organisations delivering them. Planning for the future becomes sidelined to make ends meet. Front-line work like fundraising, finance, human resources and IT suffers as a result.

Voluntary organisations need to understand the true costs of their activities, and funders need to recognise these full costs too.

Full Cost Recovery: a guide and toolkit on cost allocation provides a template that is designed to help charities calculate their full costs in an easy step-by-step process. The template and principles have been adopted by many organisations, such as the Big Lottery Fund.

The guides and training have been developed with support from the Big Lottery Fund, the Active Communities Directorate of the Home Office and the Northern Rock Foundation, and in partnership with ACEVO and accountants KPMG.