Guidance for cost definition and harmonization
This guideline provides clear definitions and standardized methods for calculating healthcare costs in economic evaluations within the European Union. It aims to improve consistency and comparability across studies.
At a glance
Use when
Conducting economic evaluations in EU countries, especially for cross-national comparisons or joint HTA submissions
Avoid when
Working outside the EU context without local validation; when detailed bottom-up costing is not feasible due to data constraints
Inputs
Healthcare resource use data, unit costs, cost categories, national and regional pricing sources
Outputs
Standardized cost estimates, harmonized cost accounting frameworks, consistent cost reporting structures
How it works
The document outlines principles, criteria, and procedures for costing in economic evaluations, focusing on harmonizing cost accounting methodologies across EU member states. It covers cost definitions, resource use valuation, and methodological standards to support robust and comparable economic assessments.
- Project
- IMPACT HTA
- Funding
- Horizon 2020
- Project status
- Completed 2021
- HTA domains
- Costs & Economic Evaluation
- Categories
- Costing & Resource Use
- Technology
- Non-specific
- Assumptions
- Cost data can be meaningfully compared across EU countries with appropriate adjustments; standardized definitions improve reliability and transferability of economic evaluations
- Strengths
- Promotes cross-country comparability; developed within a European HTA collaboration; based on systematic review and expert input; supports transparency and reproducibility
- Limitations
- May require adaptation to local contexts; does not cover all country-specific reimbursement systems in detail; limited guidance on non-healthcare sector costs
- Also known as
- Guidelines for Cost Definitions and Harmonization of Cost Accounting Methodologies for Economic Evaluation, Deliverable D3.2(part 2)
Questions this answers
- › What counts as a healthcare cost in an economic evaluation?
- › How should costs be measured and valued consistently across countries?
- › What resources should be included when calculating treatment costs?
- › How can differences in healthcare systems be accounted for in cost analyses?
- › What principles ensure transparent and comparable cost reporting?
- › How can researchers standardize costing methods in multinational studies?
Related methods
Similar by meaning
Beta record. Generated from the primary source via AI extraction and independent audit, pending final human review.