A form of economic evaluation comparing the costs of alternative interventions that have equal effects.
In Health care, Cost-minimisation analysis (CMA) is an economic appraisal that determines the least costly alternative therapy after the proposed drug has been established to be no more detrimental than its main competitor(s) in terms of capability and toxicity.

See also:
Cost–benefit analysis
Cost-effective (healthcare economics)
Cost-effectiveness league table (healthcare economics)
Cost-effectiveness threshold (health economics)
Cost consequences analysis (CCA)