[ 20] These types of studies are often used in health-state valuation for cost-effectiveness analyses [ 21- 23], especially when patient derived utilities are not available [ 24].
For the valuation of cost prices, standard Dutch unit prices are used [ 80] or-when unavailable- average tariffs.
There are difficult challenges however for the analyst who attempts to find monetary valuations for costs and benefits that change with the adoption of a new health programme.
The mixed method proposed appears to be a trade-off between feasibility and accuracy for the identification and valuation of cost components when calculating the cost of organ recovery in comparison to the full top-down microcosting approach.
The reasons for a high number of studies not meeting the criterion of appropriate valuation of costs were either a lack of information on the method of valuation, the reference year, or the use of a top-down approach in the apportionment of costs a.
Valuation of costs, using the human capital approach, involved multiplying YPPLL by age-and-gender specific gross wages, and adjusting for unemployment and workforce participation.
Regarding the valuation of costs, most agencies recommend the use of opportunity costs.
For cost valuation, in the bottom-up approach, cost components are valued by identifying resources used directly employed for a patient, whereas in the top-down approach, cost components are valued by separating out the relevant costs from comprehensive sources.
The currency used for cost valuation includes US dollars (5 studies), international dollar by one study (reference number 12) and local currency (6 studies).
The currency used for cost valuation included US dollars (n = 6 ) 8, 9, 11, 12, 16, 17 and local currency (n = 4).
This issue bears on the explanation of the widely observed disparity between willingness-to-pay (WTP) and willingness-to-accept (WTA) valuations of costs and benefits, which has proved problematic for contingent valuation studies.
