ABSTRACT
In this chapter, the different types of costs accrued in a clinical trial are identified. We highlight some of the issues involved in adjusting costs, such as discounting, and then discuss the distributions of costs (including transformation of cost data), followed by an evaluation of how costs can be modelled using the more common and some complex approaches. We finally consider some practical issues in handling missing costs. A table is also provided which identifies where health resource costs might be available for several countries.
