Luce B R, Elixhauser A
Int J Technol Assess Health Care. 1990;6(1):57-75. doi: 10.1017/s026646230000893x.
The complexities and nuances of evaluating the costs associated with providing medical technologies are often underestimated by analysts engaged in economic evaluations. This article describes the theoretical underpinnings of cost estimation, emphasizing the importance of accounting for opportunity costs and marginal costs. The various types of costs that should be considered in an analysis are described; a listing of specific cost elements may provide a helpful guide to analysis. The process of identifying and estimating costs is detailed, and practical recommendations for handling the challenges of cost estimation are provided. The roles of sensitivity analysis and discounting are characterized, as are determinants of the types of costs to include in an analysis. Finally, common problems facing the analyst are enumerated with suggestions for managing these problems.
从事经济评估的分析人员常常低估评估提供医疗技术相关成本的复杂性和细微差别。本文描述了成本估算的理论基础，强调了考虑机会成本和边际成本的重要性。阐述了分析中应考虑的各类成本；列出具体成本要素可能为分析提供有益指导。详细介绍了识别和估算成本的过程，并针对应对成本估算挑战提供了实用建议。描述了敏感性分析和贴现的作用，以及分析中应纳入成本类型的决定因素。最后，列举了分析人员面临的常见问题并给出了管理这些问题的建议。
