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With scaling up effective health interventions towards achieving the health-related Millennium Development Goals high on the policy agendas of many developing nations, the costs and as well as benefits of these health interventions are extremely vital in resource poor settings such as Nigeria. Despite the body of evidence on the significance of economic analysis, the integration of economic analysis into planning and decision making is limited in developing countries. This paper commented on the use of a cost analysis study for planning in Nigeria and need to institutionalize such practice.
Key words: Evidence based planning, Nigeria, Cost analysis, Nigeria