A general framework for classifying costing methods for economic evaluation of health care.

ABSTRACT: According to the most traditional economic evaluation manuals, all "relevant" costs should be included in the economic analysis, taking into account factors such as the patient population, setting, location, year, perspective and time horizon. However, cost information may be designed for other purposes. Health care organisations may lack sophisticated accounting systems and consequently, health economists may be unfamiliar with cost accounting terminology, which may lead to discrepancy in terms used in the economic evaluation literature and management accountancy. This paper identifies new tendencies in costing methodologies in health care and critically comments on each included article. For better clarification of terminology, a pragmatic glossary of terms is proposed. A scoping review

SUBMITTER: Spacirova Z 

PROVIDER: S-EPMC8149350 | biostudies-literature | 2020 Jun

REPOSITORIES: biostudies-literature