企业费用核算与控制的完善 外文原文.pdfVIP

Cost Cost and costand cost--effectiveness of nationwideschooleffectiveness of nationwideschool--bbased helminth ased helminth CostCost and costand cost--effectiveness of nationwideschooleffectiveness of nationwideschool--bbased helminth ased helminth control in Uganda control in Uganda intraintra--country variation and effects of country variation and effects of control in Ugandacontrol in Uganda intraintra--country variation and effects of country variation and effects of scaling-scaling-upup scalingscaling--upup Simon Brooker,1* Narcis B Kabatereine,2 Fiona Fleming3 and Nancy Devlin4 Accepted 13 August 2007 Estimates of cost and cost-effectiveness are typically based on a limited number of small-scale studies with no investigation of the existence of economies to scale or intra-country variation in cost and cost-effectiveness. This information gap hinders the efficient allocation of health care resources and the ability to generalize estimates to other settings. The current study investigates the intracountry variation in the cost and cost-effectiveness of nationwide school-based treatment of helminth (worm) infection in Uganda. Programme cost data were collected through semi-structured interviews with district officials and from accounting records in six of the 23 intervention districts. Both financial and economic costs were assessed. Costs were estimated on the basis of cost in US$ per schoolchild treated, and an incremental cost-effectiveness ratio (cost in US$ per case of anaemia averted) was used to evaluate programme cost-effectiveness. Sensitivity analysis was performed to assess the effect of discount rate and drug price. The overall economic cost per child treated in the six districts was US$0.54 and the cost-e