(卫生经济学课件)costAupdated教学讲义.pptVIP

Cost analysis Hengjin Dong, MA, MD, PhD Cost analysis What is cost Cost classification Cost discounting Dealing with capital cost Allocation of overhead costs Some value problems in cost analysis Cost analysis What is cost Cost is the resources used in a program. The range of costs is influenced By viewpoint. Example, patient travel costs, from patient point of view, society point of view, and health facility point of view? By length of the period you are going to evaluate. Various definitions of cost Total cost: cost of producing a particular quantity of output. Fixed cost: costs which do not vary with the quantity of output in the short run, but can vary with time. Variable cost: costs which vary with the level of output. Average cost: cost per unit of output. Marginal cost: the extra cost of producing one extra unit of output. Short-Run and Long-Run Costs Short run is the decision-making period during which at least one input is considered fixed. Long run is a planning horizon that looks beyond current commitments to a future period in which all inputs can be varied. Incremental, Sunk and Unit Costs Incremental cost is the additional costs that one service or programme imposes over another. Sunk costs are those parts of the purchase cost that cannot later be salvaged or modified through resale or other changes in operations. Unit cost is the cost per unit of output. Cost classification According to the relationship to a program Direct cost indirect cost intangible cost According to accounting principles capital cost operating cost Capital costs and operating costs Capital cost are the costs to purchase the major assets required by the programme; general equipment, buildings and land. Operating costs are the recurrent costs including salaries, transport and travel, operations and maintenance (electricity etc.), supplies, drugs and vaccines, rent and training. Characteristics of capital costs They represent investments at a single point in time, often at t