登入選單
返回Google圖書搜尋
A Guidance Document for the Costing Process
註釋This document is intended to help researchers determine costs when undertaking economic evaluations of health care in Canada. It is not a cost accounting document but provides guidance for economic evaluations and as such, can be used along with the Guidelines for the Economic Evaluation of Pharmaceuticals: Canada 1994. This document has three sections. Section 1 contains general guidance for the costing process. It identifies possible biases that could distort cost estimates, and offers practical tips on how to minimize them. Section 2 elaborates on the measurement and valuation of resources. It identifies categories of services, provides options for their estimation, gives guidance as to when each option is acceptable, discusses some issues that surround each option and suggests sources of information. Section 3 suggests a format for the reporting of cost estimates.