Introduction:

The estimation of indirect costs has a fundamental role in conducting a health economic evaluation.

Objective:

To describe indirect costs in the performance of health economic evaluations.

Development:

A comparison was made of the existing differences in the estimation of indirect costs in a health economic evaluation and the corresponding technical-economic analyses for the health sector. The estimation of both direct and indirect costs plays an essential role in the performance of a health economic evaluation, because they make it possible to summarize in monetary terms the result of the use of human, material and financial resources for the production of health, as well as the costs derived from the point of view of labor productivity in the event of poor patient health. It turned out necessary to make the comparison between indirect costs for the realization of economic evaluations and technical-economic analysis in the health sector, in order to know the existing difference of both analytical techniques

Conclusions:

It is essential to have the necessary knowledge about indirect costs for the realization of an economic evaluation in health, especially to know the existing difference of indirect costs between these analytical techniques and the technical-economic analyses in the health sector.

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