Assisting costs mass and energy, if you have any. However, if you're stalling mass, unlike any other construction/assistance the rate at which you restore the shield health doesnt decrease. So for example if the only thing you are spending mass on is assisting the shield, and you spend 20 times your mass income assisting, then you are effectively assisting for 5% of the normal mass cost.
As to assistance costs, these vary by shield. Seraphim T3 are the most mass efficient for assisting, while Cybran are the worst. Assuming my figures (from 3+ years ago) aren't out of date, as examples, if considering in terms of how much damage you restore per mass assistance cost, you'd restore 5.79 health per mass for a seraphim T2 shield, or 6.40 for a seraphim T3 shield, or 3.19 from a Cybran T2 shield.
Usually assisting shields is good when defending against artillery since it's a low apm option. In theory the cheapest maintenance option would be shield cycling but that would require a lot of apm. The other option is building new shields so when an existing shield is about to fail you construct the new one.