The ceiling incremental cost-effectiveness ratio (ICER) beyond which interventions are no longer considered cost effective, reflecting the maximum value decision makers attach to health benefits. This may be stated in terms of cost per quality adjusted life year (QALY) gained.

See also:
Decision making unit (DMU)
Cost–benefit analysis
Cost-effective (healthcare economics)
Cost-effectiveness league table (healthcare economics)
Cost-minimisation analysis (CMA)
Cost consequences analysis (CCA)