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Dutch Costing Manual (Kostenhandleiding) and reference prices

Guidelinepeer-reviewed✓ Source-grounded

The Dutch Costing Manual provides standardized methods and reference prices for conducting health care costing studies in the Netherlands. It helps ensure consistent, high-quality economic evaluations by offering up-to-date cost parameters and clear guidance on how to measure and value resource use across different sectors of care.

At a glance

Use when

Conducting health economic evaluations in the Netherlands; ensuring compliance with national guidelines; seeking consistent costing across studies

Avoid when

Working in non-Dutch settings where local cost structures differ significantly; when real-time or institution-specific pricing is required

Inputs

Resource use data (e.g., hospital days, consultations, medications), patient and family time and travel costs, societal sector costs

Outputs

Standardized cost estimates using nationally recommended reference prices and methods

How it works

The manual outlines methodology for costing studies in line with Dutch health economic guidelines, including cost categorization into healthcare sector costs, patient and family costs, and costs in other sectors. It includes updated reference prices (e.g., for nursing days, diagnostic procedures, nurse practitioners) based on 2014 data, and has been aligned with international standards and contemporary guidelines. The update process involved stakeholder surveys, expert panel input, and review by the Dutch Health Care Institute.

HTA domains
Costs & Economic Evaluation
Assumptions
Reference prices reflect average national unit costs; costs should be categorized by sector; consistency with Dutch health economic guidelines ensures validity
Strengths
Standardization enhances comparability; based on expert consensus and stakeholder feedback; aligned with international costing practices; regularly updated with recent data
Limitations
Reference prices may not reflect local or institutional variations; prices based on 2014 data may become outdated; primarily applicable within the Dutch healthcare context
Also known as
Kostenhandleiding, Dutch Manual for Costing Studies in Health Care

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