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School: Baptist Bible College - Course: GEOL 119 - Subject: Accounting

The main methodological issues in costing health care services A literature review CHE Research Paper 7

EALTHBASKET A comparative EU project The main methodological issues in costing health care services A literature review Zsolt Mogyorosy, Peter Smith Acknowledgement We would like to thank Mike Drummond and Diana Dawson for their advice throughout the project and comments on earlier drafts. We are also grateful to Stephanie Cooper for proofreading the document. Background CHE Discussion Papers (DPs) began publication in 1983 as a means of making current research material more widely available to health economists and other potential users.So as to speed up the dissemination process, papers were originally published by CHE and distributed by post to a worldwide readership. The new CHE Research Paper series takes over that function and provides access to current research outputvia web- based publication, although hard copy will continue to be available (but subject to charge). Disclaimer Papers published in the CHE Research Paper (RP) series are intended as a contribution to current research. Work and ideas reported in RPs may not always represent the final position and as such may sometimes need to be treated as work in progress. The material and views expressed in RPs are solely those of the authors and should not be interpreted as representing the collective views of CHE research staff or their research funders. Further copies Copies of this paper are freely available to download from the CHE websitewww.york.ac.uk/inst/che/pubs. Access to downloaded material is provided on the understanding that it is intended for personal use. Copies of downloaded papers may be distributed to third-parties subject to the proviso that the CHE publication source is properly acknowledged and that such distribution is not subject to any payment. Printed copies are available on request at a charge of £5.00 per copy. Please contact the CHE Publications Office, email [email protected], telephone 01904 321458 for further details.