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影响贴现率选择的关键要素:成本效果阈值

宗欣 孙利华

中国药房2012,Vol.23Issue(2):105-107,3.
中国药房2012,Vol.23Issue(2):105-107,3.DOI:10.6039/j.issn.1001-0408.2012.02.03

影响贴现率选择的关键要素:成本效果阈值

Key Influencing Element of Discount Rate Selection: Cost-effectiveness Threshold

宗欣 1孙利华1

作者信息

  • 1. 沈阳药科大学工商管理学院,沈阳110016
  • 折叠

摘要

Abstract

OBJECTIVE: To propose the key influencing element of discount rate selection: cost-effectiveness threshold, and to provide inspiration for improving discount rate in China. METHODS: Through introducing discount rate calculation formula, how cost-effectiveness threshold affects discount rate selection was analyzed. RESULTS: When two periods have the same cost-effectiveness threshold, the same discount rate should be used for cost discounting and outcome discounting; when two periods have different cost-effectiveness thresholds, the different discount rates should be used for cost discounting and outcome discounting. CONCLUSIONS : Cost-effectiveness threshold was a key element in the uniform of discount rate of cost discounting and outcome discounting.

关键词

成本效果阈值/成本贴现率/结果贴现率/贴现

Key words

Cost-effectiveness threshold/Cost discount rate/Outcome discount rate discounting

分类

医药卫生

引用本文复制引用

宗欣,孙利华..影响贴现率选择的关键要素:成本效果阈值[J].中国药房,2012,23(2):105-107,3.

中国药房

OACSCDCSTPCD

1001-0408

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