Abstract: Objective  To explore the more rational and scientific cost estimation methods for developing the cost estimation methods system of Mtb/HIV co-infection prevention and control at the district level CDC and improve the cost management consciousness.  Methods  To select one district of Yunnan province which has general Mtb/HIV epidemic and once the groundwork of Mtb/HIV co-infection paitients integrated management has been laid, to established the method of the cost estimation of Mtb/HIV co-infection prevention and control. Meanwhile based on the existing work flow and content referred the operating time distribution coefficient, implemented the cost absorption and cost allocation for the departments of CDC, project cost allocation, the state free treatment and testing measures, and the other measures paid by the patients’ own expense. The total costs, cost structure, unit costs are estimated for Mtb/HIV co-infection response in district level CDC. All data were entered Excel 2007 for analysis and processing.   Results  To draw on the successful experience and implement use different methods to cost estimate for multiple sources. Finnally developed cost estimation methods in the Mtb/HIV prevention and control, and investigate the details of cost category and level.   Conclusion  By the Mtb/HIV co-infection response cost structure analysis and cost estimates, the cost estimation methods and system is gradually established on all kinds of prevention and control work in CDC. The cost estimation study provides a scientific and effective basis for funding configuration at all levels of government.

Key words: Tuberculosis/prevention &, control, HIV infections, Super infection, Costs and cost analysis, Yunan province