Although the number of studies on the costs of substance abuse treatment programs has increased, our paper is one of the first to compare accounting and economic methods for analyzing cost data at the program level.
The accounting cost method values resources based on direct program expenditures.
Following this method a resource has value, for cost purposes, only if the program paid for the resource directly through « out-of-pocket » expenditures.
The economic cost method estimates the market value of all resources used, regardless of whether the resource use involved any fiscal expense.
This method includes the value of program resources that are free and/or subsidized.
Our findings reveal that the accounting cost method tends to underestimate the opportunity costs of providing drug abuse treatment.
From our four case study programs presented in this paper, we find that the cost differential between the accounting cost method and the economic cost method ranges between 4 percent and 16 percent of total program cost.
Given our case study findings, we posit that economic methods should be used to obtain consistent and comparable cost estimates across programs with varying degrees of access to free and/or subsidized resources.
Mots-clés Pascal : Dépendance, Boisson alcoolisée, Alcoolisme, Toxicomanie, Sevrage toxique, Traitement, Analyse coût, Analyse économique, Méthode, Homme, Abus, Drogue illicite
Mots-clés Pascal anglais : Dependence, Alcoholic beverage, Alcoholism, Drug addiction, Poison withdrawal, Treatment, Cost analysis, Economic analysis, Method, Human, Abuse, Illicit drug
Notice produite par :
Inist-CNRS - Institut de l'Information Scientifique et Technique
Cote : 98-0485232
Code Inist : 002B18I15. Création : 19/02/1999.