The basis for calculating costs in health technology assessment studies

Abstract

Health Technology Assessment (HTA) is a multidisciplinary activity that acts as a "bridge" between evidence and policymaking. HTA investigates the application of health technology (e.g. medicine, medical equipment, or clinical/surgical procedures) in terms of safety, clinical efficacy and effectiveness, cost, cost-effectiveness, organizational outcomes, social outcomes, legal and ethical considerations (1). Due to rising health expenditures, limitation of health budgets, and various effects that health technology can have on different costs, nowadays examining the costs of technologies is one of the most important topics of the HTA studies. In the health economics literature, it is known as 'economic evaluation' (2). Having an appropriate base to calculate the costs or choosing the appropriate type(s) of cost(s) or choosing a costing approach, is of crucial importance for accuracy of calculations (3). Given that during the recent years, HTA has become the main focus of decisions about the entrance of new technologies to the country and its role in policies related to the compensation of providers and insurance coverage for technologies, and since various types of cost-related phrases are using in the health systems (i.e. price, cost or tariff), these words should be carefully considered to provide an appropriate base for HTA studies.