Cost-effectiveness analysis (CEA) is a tool for selecting an alternative solution to achieve the same quantifi ed objective in physical units of measurement. CEA provides the analytical framework for identifying the most effective tactics for using limited resources. The analysis of the data from the specialized literature, allowed to determine the degree of implementation of the cost-eff ectiveness analysis in the public health system both at international and national level, and its practical application in clinical medicine. The origin of the CEA comes from the military service, where it was first requested to identify the most rational way to use financial resources to achieve the proposed objectives, being subsequently applied in various social fi elds, including the health system, stipulating data on technology, principles of application of the CEA. The need to evaluate the profi tability of surgical interventions is determined by the progressive increase of the costs of the medical services offered, by the appearance of alternative methods of treatment of a pathology, the limitation of the fi nancing of highly specialized technologies. Economic evaluation of the effectiveness of treatment in the acute abdomen is an important goal of clinical medicine. CEA evaluation is a tool for argumentation and promotion laparoscopic methods in the diagnosis and treatment of acute abdomen, compared to traditional classical methods.