Kanters Tim A, Bouwmans Clazien A M, van der Linden Naomi, Tan Siok Swan, Hakkaart-van Roijen Leona
Institute for Medical Technology Assessment, Erasmus School of Health Policy & Management, Erasmus University Rotterdam, Rotterdam, the Netherlands.
Centre for Health Economics Research and Evaluation, University of Technology Sydney, Sydney, Australia.
PLoS One. 2017 Nov 9;12(11):e0187477. doi: 10.1371/journal.pone.0187477. eCollection 2017.
Dutch health economic guidelines include a costing manual, which describes preferred research methodology for costing studies and reference prices to ensure high quality studies and comparability between study outcomes. This paper describes the most important revisions of the costing manual compared to the previous version.
An online survey was sent out to potential users of the costing manual to identify topics for improvement. The costing manual was aligned with contemporary health economic guidelines. All methodology sections and parameter values needed for costing studies, particularly reference prices, were updated. An expert panel of health economists was consulted several times during the review process. The revised manual was reviewed by two members of the expert panel and by reviewers of the Dutch Health Care Institute.
The majority of survey respondents was satisfied with content and usability of the existing costing manual. Respondents recommended updating reference prices and adding some particular commonly needed reference prices. Costs categories were adjusted to the international standard: 1) costs within the health care sector; 2) patient and family costs; and 3) costs in other sectors. Reference prices were updated to reflect 2014 values. The methodology chapter was rewritten to match the requirements of the costing manual and preferences of the users. Reference prices for nursing days of specific wards, for diagnostic procedures and nurse practitioners were added.
The usability of the costing manual was increased and parameter values were updated. The costing manual became integrated in the new health economic guidelines.
荷兰卫生经济指南包括一本成本核算手册，该手册描述了成本核算研究的首选研究方法和参考价格，以确保高质量的研究以及研究结果之间的可比性。本文描述了成本核算手册与上一版本相比最重要的修订内容。
向成本核算手册的潜在用户发送了一份在线调查问卷，以确定需要改进的主题。成本核算手册与当代卫生经济指南保持一致。对成本核算研究所需的所有方法部分和参数值，特别是参考价格进行了更新。在审查过程中多次咨询了卫生经济学家专家小组。修订后的手册由专家小组的两名成员以及荷兰医疗保健研究所的审查人员进行了审核。
大多数调查受访者对现有成本核算手册的内容和可用性感到满意。受访者建议更新参考价格并添加一些特别常用的参考价格。成本类别已调整为国际标准：1）医疗保健部门内的成本；2）患者及家庭成本；3）其他部门的成本。参考价格已更新以反映2014年的数值。方法章节进行了重写，以符合成本核算手册的要求和用户的偏好。增加了特定病房护理天数、诊断程序和执业护士的参考价格。
成本核算手册的可用性得到了提高，参数值也进行了更新。成本核算手册已融入新的卫生经济指南中。
