Serpik V.G., Yagudina R.I. 4376

Methodology of cost analysis

Cost analysis is an essential step of pharmacoeconomic research. It is the basis for carrying out special methods of pharmacoeconomic analysis: “cost-effectiveness” and “budget impact”. This article deals with methodological basis of cost analysis in pharmacoeconomic studies. In particular, the authors describe the classification of costs and various methods of their calculation. In the publication the attention is paid to sourcing prices and cost structure in conducting pharmacoeconomic studies. Thus, the possibilities and limitations of using different types of prices depending on the position of pharmacoeconomic studies. The advantages and disadvantages of cost analysis based on standards of medical care, clinical and statistical groups and evaluation of real clinical practice are also described. The article deals with the features that must be considered when calculating direct and indirect costs. The authors list the problems of accounting the intangible costs.
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