Objectives Cost data for trial-based economic evaluation can be obtained through micro-costing (collecting resource use and unit cost data for each centre or patient), grosscosting (average costs based on top-line budgets) or provider tariffs (e.g. healthcare resource groups, HRGs). Most studies use a combination of approaches due to data availability, although there is little guidance on which...

Against a background of increasing demands on limited resources, studies that relate benefits of health interventions to the resources they consume will be an important part of any decision-making process in primary care, and an accurate assessment of costs will be an important part of any economic evaluation. Although there is no such thing as a gold standard cost estimate, there are a number ...

In today’s advanced manufacturing environment increases the need for more accurate costing information. However, traditional volume-based costing system leads to cost information distortion. Activity-Based Costing (ABC) was introduced to address the shortcomings of traditional volume-based costing system. Due to its abilities to provide more accurate costing information for strategic decision, ...

Background Disease-specific costing studies can be used as input into cost-effectiveness analyses and provide important information for efficient resource allocation. However, limited data availability and limited expertise constrain such studies in low- and middle-income countries (LMICs). Objective To describe a step-by-step guideline for conducting disease-specific costing studies in LMICs w...

The views expressed in this paper are the views of the author and not necessarily those of the MOD. This paper will focus on the COSTS associated with validation of Safety Critical Software and will suggest some considerations for the way forward. The costs of safety analysis of Software are not straightforward to estimate. The extent of errors in the software requiring correction cannot be pre...

Product families and product platforms have been suggested as design strategies to serve heterogeneous markets via mass customization. Numerous, individual cost advantages of these strategies have been identified for various life cycle processes such as product design, manufacturing, or inventory. However, these advantages do not always occur simultaneously, and sometimes even counteract each o...

Executive Summary.................................................................................................................................................2 I. Key Issues for Energy Policy.............................................................................................................................3 II. Pricing a Kilowatt Hour...................................................

Cost awareness and cost efficiency has always been major concerns to organizations from all industries but in the last few years its importance grew due to the global economic and financial crisis. Considering their small size and market exposure, Small and Medium Enterprises (SMEs) need cost awareness and efficiency more than ever. However, efficient and accurate costing methodologies are out ...