Farnham P G
Centers for Disease Control and Prevention, Atlanta, GA.
Public Health Rep. 1994 May-Jun;109(3):311-8.
Most published estimates of the costs of the epidemic of human immunodeficiency virus (HIV) infection and acquired immunodeficiency syndrome (AIDS) have been developed from the societal perspective, attempting to measure the burden of the epidemic to society in this country. Although societal cost analysis is well-developed, relatively little is known about many of the factors influencing the costs of the epidemic to business firms. The business community may bear a substantial portion of those costs in the form of health-related benefits provided to workers. Other effects of the epidemic in the workplace are related to fears and stigma associated with the illness. The author compares frameworks for analyzing the costs of the epidemic to the business community and to society. Societal costs include direct costs, the resources used in providing health care, and indirect costs, the resources lost to society as a result of the epidemic. Costs to business include illness-based employment costs, legal or administrative costs, prevention costs, perception-based employment costs, care giver costs, and nonmonetary costs. Not all societal costs are borne by business, and businesses may incur costs that are not traditionally measured from the societal perspective.
大多数已发表的关于人类免疫缺陷病毒（HIV）感染和获得性免疫缺陷综合征（AIDS）流行成本的估计都是从社会角度得出的，试图衡量这种流行病对本国社会的负担。尽管社会成本分析已经很成熟，但对于许多影响企业层面流行病成本的因素，我们了解得相对较少。商业界可能会以向员工提供与健康相关福利的形式承担这些成本的很大一部分。这种流行病在工作场所的其他影响与对这种疾病的恐惧和污名化有关。作者比较了分析这种流行病对商业界和社会成本的框架。社会成本包括直接成本，即提供医疗保健所使用的资源，以及间接成本，即由于这种流行病而使社会损失的资源。企业成本包括因病产生的就业成本、法律或行政成本、预防成本、基于认知的就业成本、护理人员成本和非货币成本。并非所有社会成本都由企业承担，而且企业可能会产生一些传统上不从社会角度衡量的成本。
