The Adjustment of Cost Measurement to Account for Learning
讨论了在常规实践中因使用健康技术而提高生产效率时，如何调整成本计量以考虑学习效应，指出一种新方法可能误导，并提出将总成本分解为治疗成本和学习成本，以及调整学习成本以反映信息价值的方法。
This note discusses the adjustment of cost measurement to account for learning. By learning is meant improvements in productive efficiency resulting from use of a (health) technology in routine practice. A recently proposed method is shown to be potentially misleading. Alternatively, it is suggested that the total cost is decomposed in treatment cost and learning cost. Furthermore, if there is uncertainty about the long-run unit cost, learning will reveal the true cost. A method to adjust the learning cost for the value of this information is illustrated.