...a qualitative assessment among decision-makers in the Ontario healthcare sector showed that financial information - mostly in the form of a business case - can be a key deciding factor of whether to go forward with implementation of an intervention or occupational health service (3). ...economic evaluations in occupational health are highly heterogeneous in terms of their productivity-related cost estimation methods and large differences exist across studies in terms of the validity and transparent reporting of applied methods (9). ...it is questionable whether the recommended friction cost approach is appropriate from the company perspective as well. Johanna M van Dongen, PhD,1' 2 Allard J van der Beek, PhD 3 1 Department of Health Sciences, Faculty of Science, Vrije Universiteit Amsterdam, Amsterdam Movement Sciences Research Institute, The Netherlands. 2 Department of Health Sciences, Faculty of Science, Vrije Universiteit Amsterdam, Amsterdam Public Health Research Institute, The Netherlands. 3 Department of Public and Occupational Health, Amsterdam UMC, Vrije Universiteit Amsterdam, Amsterdam Public Health Research Institute, The Netherlands.