Dutch Costing Manual (Kostenhandleiding) and reference prices
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
- Categories
- Costing & Resource Use
- 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- Reference prices may not reflect local or institutional variations; prices based on 2014 data may become outdated; primarily applicable within the Dutch healthcare context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
Questions this answers
- › How should healthcare resources be valued in economic evaluations in the Netherlands?
- › What reference prices are recommended for standardizing cost inputs?
- › How should costs be categorized according to sector (healthcare, patient, other)?
- › What methodology is preferred for measuring resource use in Dutch health economic studies?
- › How can comparability between economic evaluations be ensured?
- › What updated cost parameters are available for nursing, diagnostics, and allied health professionals?
References & sources
Similar by meaning
- Dutch Guideline for Economic Evaluations in Healthcare
- Guidance for cost definition and harmonization
- The European Healthcare and Social Cost Database (EU HCSCD)
- Hungarian Methodological Guidelines for Economic Evaluation of Healthcare Interventions
- Guideline for the economic evaluation of medicines (CAPF / Spanish NHS Advisory Committee for Pharmaceutical Financing)
Beta record. Generated from the primary source via AI extraction and independent audit, pending final human review.

