Abstract
<jats:p>Abstract Introduction: The main tools for making clinical decisions based on efficient use of resources are economic evaluation studies that allow the assessment of both the costs and benefits of different therapeutics, with appropriate guidelines for preparing reports. This study aimed to develop a checklist of consumable cost elements to be considered in estimates for micro-costing studies in peritoneal dialysis (PD). Methods: Four stages were conducted, followed by data analysis and interpretation. Three stages were carried out to develop the direct cost elements questionnaire: 1st — designing the first version of the checklist; 2nd — evaluating and expanding it using the Delphi method; 3rd — conducting two expert panels; and 4th — applying the questionnaire to professionals from 18 Latin American countries. Inclusion criteria: professionals with at least one year of clinical and/or administrative experience in PD. A discrete probability distribution adjustment was performed. Distribution lots were considered according to the category of cost elements for each country. The maximum likelihood estimation method was applied, and the statistical classification of the adjustments was assessed using the Akaike Information Criterion. Results: A total of 596 questionnaires, comprising seven dimensions and 41 elements, were validated. From the results of each batch, it was possible to segment the elements into three choice options, with the probability of evaluating an element as very important, thus allowing for the classification of the cost elements. Conclusion: The checklist favors more equitable economic dimensioning in comparative studies, making it possible to compare economic values in PD across countries, while considering the appropriate cost elements.</jats:p>