Затраты были подсчитаны как издержки для общества

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Note added at 12 hrs (2017-12-01 01:55:28 GMT)
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Статьи в тему:


Costing and perspective in published cost-effectiveness analysis. - PubMed - NCBI
https://www.ncbi.nlm.nih.gov/pubmed/19536023

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RESULTS: In practice, there has been a great deal of variation in costing methodology used in published CEAs, though methods have improved somewhat over time. Many CE researchers continue to claim that their studies take a societal perspective, but instead their articles only consider a health care payer perspective.

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Ten arguments for a societal perspective in the economic evaluation of medical innovations | SpringerLink
https://link.springer.com/article/10.1007/s10198-009-0173-2

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Health technology assessment (HTA) is increasingly used to assist decisions about reimbursement and funding of new medical technologies, particularly drugs. This means that the economic evaluation that is part of an HTA will form the core element of an assessment used for guiding decisions on resource allocation. While HTA in general has a societal policy perspective, many HTA and reimbursement agencies advising payers take a narrow budget perspective on the impact on resource use when performing economic evaluations. Examples of such agencies are the National Institute for Health and Clinical Excellence (NICE) in England and Wales, the Canadian Agency for Drugs and Technologies in Health (CADTH) in Canada, the Pharmaceutical Management Agency (Pharmac) in New Zealand, and the reimbursement agency NIHISB in Belgium. A number of initiatives for introducing or promoting the use of use HTA for health care policy making (IQWIG, EUnetHTA) seem uncertain about where to stand on the perspective of economic evaluation. There is also an important discussion about the consequences for pharmaceutical innovation of using cost-effectiveness studies to determine which technologies should qualify for reimbursement [1].

Ignoring important costs and benefits in an economic evaluation will lead to an inefficient allocation of resources, in the short term as well as from a long-term perspective. Cost-effective drugs will not be reimbursed and incentives for innovation will be adversely affected. The role of HTA in establishing a transparent and efficient global market for medical innovations may therefore be questioned.

This paper provide ten arguments for taking a broad societal perspective on value, specifically to include all relevant costs, in HTA studies aimed at informing decisions about resource allocation. The purpose is to advocate that a broad perspective on value is necessary in order for the study to provide the correct incentives for decision makers to take into account, for both static and dynamic efficiency, when making decisions about allocation of resources for improvement of health. For a more in depth discussion, see [2].

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(подчеркивание везде мое)

Как нетрудно заметить, societal perspective в первой статье противопоставляется health care payer perspective, а во второй — budget perspective.