Resumen

MAS LOPEZ, Carlos Javier. Indirect Expenditures Associated with Illnesses: what Approach to Use. Cofin [online]. 2016, vol.10, n.1, pp.113-125. ISSN 2073-6061.

For a while, the healthcare sector´s specialists have shown a great interest on the indirect expenditures´ incidence associated with illnesses. However, among this sector´s accountants and economists, a controversy has risen as to how to recognize them. The present article is aimed at identifying the indirect expenditures when they are associated to an illness, determining which of the two approaches is the most effective. Thus, techniques such as polls, bibliographic studies, among others, are used.

Palabras clave : illnesses costs; indirect expenditures; healthcare economic evaluations.

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