Cost-effectiveness of improved housing for the elderly. An example on the use of a model to present decision material including effects on quality.

The Swedish National Audit Bureau has developed a model to present decision material in the public sector including effects on quality. In the article the model is illustrated with an example that deals with improved housing for elderly through installation of elevators in three story houses. The model consists of a social cost-benefit analysis and a financial analysis. In this case financial analysis is carried out for the owner of the house, the local municipality, the county and the central government. A conclusion of the study is that the use of social cost-benefit analysis and simultaneous use of financial analysis is particularly important, when the focus is on quality. When you have the full decision material available you can see from the qualitative factors in the social cost-benefit analysis and the lack of qualitative factors in the financial analysis why quality so often is forgotten.