This chapter focuses on costing methods usually applied in cost analysis and health-related economic evaluations. The quality of an economic evaluation depends on the quality and precision of data collection and on transparency and comprehensivenness of costing resources. Costs, from an economic perspective, are related to opportunity costs; this economic conceptualization is different from a f...

BACKGROUND Present trends in hospital management are facilitating the utilization of more accurate costing methods, which potentially results in superior cost-related information and improved managerial decision-making. However, the Activity-Based Costing method (ABC), which was designed for cost allocation purposes in the 1980s, is not widely used by healthcare organizations. This study analyz...

juanita hernandez is an 18-month-old hispanic, the younger of two children. juanita was at the 25th percentile for height and weight at birth, but both measurements fell to just below the 5th percentile during her first year. for the last 6 months however, her rate of growth has been normal and her height and weight curves lie parallel to just below the 5th percentile. juanita appears quite sma...