32 patients with a traumatic throracolumbar spine fracture were randomized to undergo one of two treatments. One group underwent surgical treatment while the second group had a non-surgical treatment. The primary outcomes of interest were the direct and indirect costs incurred from either treatment. Cost of illness (COI) was calculated using the human capital approach where direct costs are calculated based on market prices and indirect costs are calculated by loss of productivity due to morbidity and mortality. Results showed that surgical treatment resulted in better outcomes and a lower total cost compared to non-surgical treatment.