The measurement of indirect costs in the health economics evaluation literature - A review
The measurement of indirect costs in the health economics evaluation literature - A review
复制标题
DOI：
10.1017/s0266462300012095
复制
发表时间：
1998-09-01
影响因子：
3.2
通讯作者：
Fassbender, K
中科院分区：
文献类型：
--
作者：
Jacobs, P;Fassbender, K
在这篇文章中，我们提出了一个框架来分类经济评价中用于估计间接成本的概念，我们将这个框架应用于经济评价研究的文献综述中。我们检索了1994-96年的所有英语文献。在应用检索算法得出25篇文章后，我们从这些文章中提取信息，以确定用于识别间接成本对成本效益比的相对贡献的方法，作者选择的时间范围，识别那些已经放弃的活动，这些活动放弃的时间，以及对这一时间的估值。然后对这些方法进行了评估。间接成本，因为他们已经衡量，显着影响效率比。各种研究在如何纳入间接成本的各个组成部分方面存在很大差异。所确定的所有四个组成部分都将影响间接费用的计量。这一领域的未来准则应涉及整个衡量过程。
In this gaper we develop a framework to categorize the concepts used to estimate indirect costs in economic evaluation, We apply this framework in a literature review of economic evaluation studies. We searched all English language literature from 1994-96. Following the application of a search algorithm, which yielded 25 articles, we abstracted information from these articles to determine the methods used to identify the relative contribution of indirect costs to the cost-effectiveness ratio, the rime horizon selected by the authors, the identification of those activities that were foregone, the time given up by these activities, and the valuation placed on this time. These methods were then assessed. Indirect costs, as they have been measured, significantly influence efficiency ratios. A wide variation exists among studies in how they incorporate each of the components of indirect costs. All of the four components that were identified will affect the measurement of indirect cost. Future guidelines in this area should address the entire measurement process.