Management implies decision-making and economics deals with efficiency which means to obtain the best possible results with the available resources, and to compare such results with those that were foreseen. The economic evaluation comprises a set of techniques aimed at comparing resource allocation on alternate courses of action and its consequences. In health care, these results are the overall well-being of the society. This paper summarizes the techniques that are customarily used in economic evaluation, and intends to serve as an introductory text to increasing the ability of the readers to grasp original articles in the field of health economics.