ABSTRACT
The COVID-19 pandemic has had a major impact on all citizens, industries, governments, and academia, and has provided an opportunity to consider the intrinsic value of various resources and activities. The pharmaceutical industries are making a concerted effort to prevent and treat against COVID-19 with rapid research and development to address the emerging need for vaccines and therapeutic drugs for infectious diseases. In terms of HTA, previous guidelines for evaluating the value of vaccines and therapeutics have focused on cost-effectiveness, but the experience of the pandemic has led to the need to consider factors other than cost and utility, which are quantitative evaluations. With the pandemic experience, values that should be considered in addition to the quantitative evaluation of cost and utility were discussed in terms of previously published papers and industry perspectives.