Step-by-step guideline for disease-specific costing studies in low- and middle-income countries: a mixed methodology

References

• Mogyorosy Z, Smith P. The main methodological issues in costing health care services: a literature review. York, UK: Centre for Health Economics.
   Google Scholar
• Barnum H, Kutzin J. World Bank. Public hospitals in developing countries: resource use, cost, financing. 1993; Baltimore, MD: Johns Hopkins University Press.
   Google Scholar
• Drummond MF. Drummond MFM for The Economic Evaluation of Health Care Programmes. Methods for the economic evaluation of health care programmes. 2005; Oxford: Oxford University Press.
   Google Scholar
• Shepard DS, Hodgkin D, Anthony YE. World Health Organization. Analysis of hospital costs: a manual for managers. 2000; Geneva: World Health Organization.
   Google Scholar
• Mills A. The economics of hospitals in developing countries. Part I: expenditure patterns. Health Policy Plan. 1990; 5: 107–17.
   Google Scholar
• Edejer TT-T. Making choices in health WHO guide to cost-effectiveness analysis. 2003; Geneva: World Health Organization.
   Google Scholar
• National Institute for Health and Care Excellence. Guide to the methods of technology appraisal 2013. 2013. Available from: http://publications.nice.org.uk/guide-to-the-methods-of-technology-appraisal-2013-pmg9 [cited 27 February 2014].
   Google Scholar
• Haute Autorité de santé. Choices in methods for economic evaluation. Haute Autorité de santé. 2012. Available from: http://www.has-sante.fr/portail/upload/docs/application/pdf/2012-10/choices_in_methods_for_economic_evaluation.pdf [cited 27 February 2014]..
   Google Scholar
• Trisolini MG, Russell SS, Gwynne G, Zschock DK. Methods for cost analysis, cost recovery, and cost control for a public hospital in a developing country: Victoria Hospital, St. Lucia. Int J Health Plann Manage. 1992; 7: 103–32.
   Google Scholar
• Lewis MA, La Forgia GM, Sulvetta MB. Measuring public hospital costs: empirical evidence from the Dominican Republic. Soc Sci Med. 1996; 43: 221–34.
   PubMed Web of Science ®Google Scholar
• Flessa S, Dung NT. Costing of services of Vietnamese hospitals: identifying costs in one central, two provincial and two district hospitals using a standard methodology. Int J Health Plann Manage. 2004; 19: 63–77.
   PubMed Web of Science ®Google Scholar
• Vander Plaetse B, Hlatiwayo G, Van Eygen L, Meessen B, Criel B. Costs and revenue of health care in a rural Zimbabwean district. Health Policy Plan. 2005; 20: 243–51.
   PubMed Web of Science ®Google Scholar
• Von Both C, Jahn A, Flessa S. Costing maternal health services in South Tanzania: a case study from Mtwara Urban District. Eur J Health Econ. 2008; 9: 103–15.
   PubMed Web of Science ®Google Scholar
• Sarowar MG, Medin E, Gazi R, Koehlmoos TP, Rehnberg C, Saifi R, etal. Calculation of costs of pregnancy- and puerperium-related care: experience from a hospital in a low-income country. J Health Popul Nutr. 2010; 28: 264–72.
   PubMed Web of Science ®Google Scholar
• Hjelmgren J, Berggren F, Andersson F. Health economic guidelines – similarities, differences and some implications. Value Health. 2001; 4: 225–50.
   PubMedGoogle Scholar
• Curtis L. Unit costs of health and social care. 2010; Canterbury: University of Kent. 18th ed.
   Google Scholar
• Tan SS, Serdén L. DRGs and cost accounting: which is driving which? Diagnosis-related groups in Europe: towards efficiency and quality. 2011; Berlin: Open University Press.
   Google Scholar
• Hendriks M, Brewster L, Wit F, Bolarinwa OA, Odusola AO, Redekop W, etal. Cardiovascular disease prevention in rural Nigeria in the context of a community based health insurance scheme: QUality Improvement Cardiovascular care Kwara-I (QUICK-I). BMC Public Health. 2011; 11: 186.
   PubMed Web of Science ®Google Scholar
• Anne M. The economics of hospitals in developing countries. Part II. costs and sources of income. Health Policy Plan. 1990; 5: 203–18.
   Google Scholar
• Conteh L, Walker D. Cost and unit cost calculations using step-down accounting. Health Policy Plan. 2004; 19: 127–35.
   PubMed Web of Science ®Google Scholar
• Adam T, Evans DB. Determinants of variation in the cost of inpatient stays versus outpatient visits in hospitals: a multi-country analysis. Soc Sci Med. 2006; 63: 1700–10.
   PubMed Web of Science ®Google Scholar
• Khan A, Zaman S. Costs of vaginal delivery and Caesarean section at a tertiary level public hospital in Islamabad, Pakistan. BMC Pregnancy Childbirth. 2010; 10: 2.
   PubMed Web of Science ®Google Scholar
• Waters H, Abdallah H, Santillán D. Application of activity-based costing (ABC) for a Peruvian NGO healthcare provider. Int J Health Plann Manage. 2001; 16: 3–18.
   PubMed Web of Science ®Google Scholar
• Fetter R. Diagnosis related groups – understanding hospital performance. Interfaces. 1991; 21: 6–26.
   Web of Science ®Google Scholar
• Brouwer W, Rutten F, Koopmanschap M. Costing in economic evaluation. Economic evaluation in health care: merging theory with practice. 2001; Oxford: Oxford University Press. 68–93.
   Google Scholar
• Tan SS, Rutten FFH, van Ineveld BM, Redekop WK, Hakkaart-van Roijen L. Comparing methodologies for the cost estimation of hospital services. Eur J Health Econ. 2009; 10: 39–45.
   PubMed Web of Science ®Google Scholar
• Briggs AH, Weinstein MC, Fenwick EAL, Karnon J, Sculpher MJ, Paltiel AD, etal. Model parameter estimation and uncertainty: a report of the ISPOR-SMDM Modeling Good Research Practices Task Force – 6. Value Health. 2012; 15: 835–42.
   PubMed Web of Science ®Google Scholar
• Wordsworth S, Ludbrook A, Caskey F, Macleod A. Collecting unit cost data in multicentre studies. Creating comparable methods. Eur J Health Econ. 2005; 6: 38–44.
   PubMedGoogle Scholar
• Clement Nee Shrive FM, Ghali WA, Donaldson C, Manns BJ. The impact of using different costing methods on the results of an economic evaluation of cardiac care: microcosting vs gross-costing approaches. Health Econ. 2009; 18: 377–88.
   PubMed Web of Science ®Google Scholar
• Tan SS, Bouwmans C, Rutten F, Hakkaart L. Update of the Dutch manual for costing in economic evaluations. Int J Technol Assess Health Care. 2012; 28: 152–8.
   PubMed Web of Science ®Google Scholar
• Tan SS, van Ineveld BM, Redekop WK, Hakkaart-van Roijen L. Comparing methodologies for the allocation of overhead and capital costs to hospital services. Value Health. 2009; 12: 530–5.
   PubMed Web of Science ®Google Scholar
• The World Bank. World development indicators. 2011. Available from: http://data.worldbank.org/indicator/ [cited 30 July 2013].
   Google Scholar
• International Monetary Fund. IMF country information page. 2011. Available from: http://www.imf.org/EXTERNAL/COUNTRY/ [cited 4 September 2013].
   Google Scholar
• World Health Organization. WHO-CHOICE, CHOosing interventions that are cost effective. 2005. Available from: http://www.who.int/choice/en/ [cited 4 September 2013].
   Google Scholar
• Central Bank of Nigeria. Central Bank of Nigeria. 2011. Available from: http://www.cenbank.org/rates/ [cited 4 September 2013].
   Google Scholar
• Finkler S, Ward D. Cost accounting for healthcare organizations; concepts and applications. 1999; Gaithersbrug, MD: Aspen Publisher.
   Google Scholar
• Johnston K, Buxton MJ, Jones DR, Fitzpatrick R. Assessing the costs of healthcare technologies in clinical trials. Health Technol Assess. 1999; 3: 1–76.
   PubMedGoogle Scholar