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direct versus indirect costs  

Definition

  • Within economic evaluation, the analysis of costs is meant to provide a valuation of the resources consumed as a result of an intervention. Such an analysis, like that involved in the valuation of outcomes, would result in different answers depending on the perspective of the analyst. [Source: Encyclopedia of Medical Decision Making; Costs, Direct versus Indirect]

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https://concepts.sagepub.com/social-science/concept/direct_versus_indirect_costs

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