The measurement of indirect costs and benefits in health care evaluation: A critical review

Abstract

Despite the accepted importance of indirect costs and benefits in many cost-of-illness studies they are not often incorporated into economic evaluations of health care. A number of case studies are examined which reveal inadequacies and inconsistencies in the inclusion of these costs. It is argued that the traditional ‘human capital approach’ to measurement is inaccurate in estimating actual production losses. If it is agreed that there is value in including indirect costs and benefits in healthcare studies, a consensus of opinion must be obtained as to the measurement technique to be adopted. © 1995 Taylor & Francis Group, LLC.