Once again you can check the cost of developing a new drug ($2.6 billion in years 1995-2007), a jump in real terms of 145% from its former 2003 estimate $802m. These figures were widely criticised. And now as you may imagine this is again a huge nonsense. The Economist and Forbes joke about this numbers and my view is even more sceptical.
I'm still waiting for an estimate of new drugs costs adjusted by value. Unless somebody is able to provide such a figure, I will avoid analysing in detail any cost accounting exercise.