The reference values for result indicators can be based on historical achievements deemed relevant as comparison, such as the unit (per capita) cost of providing food or material support in the previous programming period. The unit cost is then divided by the estimated yearly budget devoted to food and/or material assistance in the new programme. The unit cost can be calculated based on data from the 2014-2020 period, as the average of the yearly values of corresponding indicators reported in AIRs. Such estimates shall be adjusted based on expected changes in the provision of the food support or basic material assistance. For instance, if it is planned to increase the amount of food or material aid provided to each individual, the estimated unit cost should be increased proportionally. The estimated unit cost should take into account inflation rates. Finally, reference values should be broken down by category of region. A simple way to do so is to distribute the target proportionally to the financial allocation in different categories of regions, provided that the unit costs of support are sufficiently similar.
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