An electronic method and article of manufacture is provided for analyzing clinical trial budgets. A clinical trial budget is input into a processor. The budget includes activities and associated activity costs of a clinical trial. The activities of the inputted clinical trial budget are classified into a set of standardized service categories. The processor is used to electronically allocate the associated activity costs with the respective standardized service category so that budget costs of the clinical trial can be objectively analyzed. A report of the associated activity costs with the respective standardized service category is outputted for use in analyzing budgets for clinical trials.