In general, indirect costs should not be included in the submission.

Direct medical costs should be included.

Other direct non-medical and indirect costs paid by patients, including lost productivity costs, might be included only in the sensitivity analysis.

The included cost components should be described in detail and separated by type of cost (medical-hospital rights, non-medical-hospital, indirect and intangible direct cost).

Direct costs for the healthcare system should be considered.

Indirect costs and direct non-medical costs should be excluded, such as productivity and other costs assumed by patients on the base case.

All relevant cost data should be clearly identified and explained in detail.

The suggested perspective only included the direct costs.

The costs such as direct healthcare costs, indirect costs, patient and family costs and productivity loss should be appropriate for the chosen perspective.

In cases where an intervention that increases QALYs is not found to be cost effective, even with a zero-dollar price, a separate scenario analysis excluding unrelated (non-drug) healthcare costs will be presented.

The new recommendations suggest the inclusion of future costs (ie, that cost effectiveness analyses account for related or unrelated healthcare costs that occur during the additional life-years produced by an intervention).

The model should be disease-based and depict the costs of the product and other medical resources consumed within each clinical pathway, including the economic impact of adverse events.

The evaluation should include all relevant resources and costs based on the perspective of funded healthcare payer.

The costs unrelated to the target disease or the intervention can be excluded.

Healthcare costs of each health state include only related costs that are directly affected by the selected technology and do not include unrelated costs.

All direct costs relevant to the services borne by the payer.

For the extended life-year cost, the costs those are not related to target disease should be excluded.

All costs not including productivity costs, unrelated future medical cost should be considered.

The costs are direct and indirect medical costs.

If use of the new technology requires or spares spending on other medical technologies, these costs should be included in the calculation.

The choice whether to include or exclude future unrelated costs will depend on the payer requirement and perspective.

Fundamentally, all costs relevant to the chosen perspective must be determined and included in the analysis.

All relevant costs should be considered including direct, indirect and intangible costs

Indirect and intangible costs should be reported separately and valued on if they are considered relevant.

Costs generated due to diseases not related to the given health service, costs emerging in the life lengthened by the therapy but not due to the disease examined in the analysis, or other indirect costs cannot be presented, or, in justified cases, can be presented in additional analyses.

In the base case, it is required to include the direct healthcare costs in line with the NHS perspective.

Indirect costs and non-health care costs could be considered in a supplementary analysis from the societal perspective.

Direct medical costs are mandatory.

Accounting for other types of costs remains at the discretion of researchers and different types of costs are indicated separately.

Where measurable and relevant, indirect costs and costs falling outside of Croatian Institute for Health Insurance should be reported separately.

The suggested perspective includes only direct healthcare costs.

If relevant, include all costs outside healthcare system, presented separately.

Costs borne outside the healthcare sector should not be included in the Base case analysis;

If productivity losses, non-health care costs and/or unrelated healthcare costs are deemed important for a specific treatment, they may be presented in a separate analysis.

Future costs independent of the interventions being studied are not considered

Only future related costs should be considered in the base case.

In sensitivity analyses, total healthcare costs (related and unrelated healthcare costs) in life-years gained should also be calculated if possible.

Only direct costs relevant to the public-funded health and social care system should be included in the base case.

If an intervention increases the life expectancy, ‘related’ costs and ‘non-related’ costs should both be considered in an economic evaluation of a life-lengthening intervention.

The health service costs related to future unrelated illness will not be taken into consideration.

When the analysis adopts the perspective of society, the costs included will be the direct costs of providing healthcare, the costs of social services and other sectors related to healthcare and the costs borne by patients and their families.

Direct healthcare costs should be included. These encompass costs directly related to the treatment of the disease as well as direct healthcare costs related to the disease in life-years gained.

The analysis should include direct health costs (total direct costs of drug and total direct costs of other healthcare procedures connected to changes in drug therapy) for all future years.

Which direct costs to include depends on the type of method that is being evaluated.

In certain cases, costs for sectors of society other than those delivering the services can be the most important for the analysis.

The most important indirect cost is the reduced productivity due to incapacity to work because of disease or social problem.

All relevant direct costs covered from health insurance company perspective (medical and non-medical) to the disease should be identified.

Costs related to the condition of interest and incurred in additional years of life gained as a result of treatment should be included in the reference-case analysis.

Costs considered to be unrelated to the condition or technology of interest should be excluded.

The calculation of costs must include, irrespective of the payer, all direct healthcare and comparable social welfare costs related to the therapies that are being compared.

The suggested perspective only includes the consideration of direct medical costs.

Costs should relate to resources that are under the control of the NHS.

When sensitivity analyses include non-NHS/social work costs, explicit methods of valuation are required.

Indirect future healthcare costs including costs associated with patients living longer and hence consuming healthcare resources unrelated to their initial diagnosis or treatment should not be included.

Healthcare resource costs should be considered including those incurred by the patient, and the public or private healthcare provider