First, this article discusses disease cost management theory and cost accounting related concept.

首先，本文对病种成本管理相关理论和成本核算的相关概念进行了论述。

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The American Heart Association estimates the disease cost the United States $34.8 billion last year in direct and indirect treatment costs.

美国心脏病协会估计去年美国直接和间接用于该病的治疗花费为三百四十八亿美金。

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The World Health Organization reports that depression has the greatest burden of disease worldwide, in terms of the total cost of treatment and the loss of productivity.

世界卫生组织报告称，从治疗总费用和生产力损失来看，抑郁症是世界上产生的负担最重的疾病。

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Vaccination is a life or death question for poor people and if you can vaccinate a child to prevent a disease from happening it is a lot more cost effective than it is to treat that disease afterwards."

VOA: special.2010.03.29

The author of the research paper Dr Lennert Veerman, from the Centre for Burden of Disease and Cost Effectiveness, told me they had adjusted their research to exclude people who were physically active while watching TV - such as running on a treadmill or rowing.

BBC: Can watching TV make you die younger?

But it is the competition in markets that increases productivity and thus beats the cost disease.

FORBES: Why Health Care Will Just Keep Getting More Expensive

The solution to this cost disease is to automate that service into a manufacture.

FORBES: Minnesota Bans Free Online Education: No Joke And Yes, It's A Very Serious Problem