title: Cost collection and analysis for health economic evaluation.
abstract: OBJECTIVE
  To improve the understanding of common health care cost collection, estimation, analysis, and reporting methodologies.
  
  
  METHODS
  Ovid MEDLINE (1947 to December 2012), Cochrane Central register of Controlled Trials, Database of Systematic Reviews, Health Technology Assessment, and National Health Service Economic Evaluation Database.
  
  
  METHODS
  This article discusses the following cost collection methods: defining relevant resources, quantification of consumed resources, and resource valuation. It outlines the recommendations for cost reporting in economic evaluations and reviews the techniques on how to handle cost data uncertainty. Last, it discusses the controversial topics of future costs and patient productivity losses.
  
  
  CONCLUSIONS
  Health care cost collection and estimation can be challenging, and an organized approach is required to optimize accuracy of economic evaluation outcomes.
  
  
  CONCLUSIONS
  Understanding health care cost collection and estimation techniques will improve both critical appraisal and development of future economic evaluations.
authors: Division of Otolaryngology-Head and Neck Surgery, Department of Surgery, University of Calgary, Calgary, Alberta, Canada.
authors: Kristine A
authors: KA
authors: Smith
authors: Luke
authors: L
authors: Rudmik
mesh_terms: D003362:Cost-Benefit Analysis; D017048:Health Care Costs; D006801:Humans; D013222:State Medicine / Q000191:economics*; D013673:Technology Assessment, Biomedical / Q000191:economics*
keywords: accounting; cost analysis; cost collection; cost effectiveness; cost estimation; economic evaluation; health care