Edbrooke D, Hibbert C, Ridley S, Long T, Dickie H
Medical Economics and Research Center, Royal Hallamshire, Central Sheffield University Hospitals, Sheffield, UK.
Anaesthesia. 1999 Feb;54(2):110-20. doi: 10.1046/j.1365-2044.1999.00650.x.
Intensive care is one of the most costly areas of hospital care. Unfortunately, because of the diversity of case mix, costing intensive care is difficult. Many described costing methods previously are limited by being cumbersome, laborious to apply and expensive. The aim of this study was to develop a method for costing intensive care which can be applied with ease but facilitate meaningful cost comparisons between intensive care units. The method developed was based on cost blocks where the major components were identified and costed in a 'top-down' manner. Using strict definitions, the cost blocks attempted to measure the costs of equipment, estates, nonclinical support services (such as hospital management costs), clinical support services (such as physiotherapy, laboratory services), consumables (such as drugs, fluids and disposables) and staff. The study found that clinical support services, consumables and staff costs accounted for approximately 85% of the total costs.
重症监护是医院护理中成本最高的领域之一。不幸的是，由于病例组合的多样性，对重症监护进行成本核算很困难。以前描述的许多成本核算方法都存在局限性，比如繁琐、应用起来费力且成本高昂。本研究的目的是开发一种重症监护成本核算方法，该方法易于应用，但有助于重症监护病房之间进行有意义的成本比较。所开发的方法基于成本模块，其中主要组成部分通过“自上而下”的方式进行识别和成本核算。通过严格的定义，成本模块试图衡量设备、房产、非临床支持服务（如医院管理成本）、临床支持服务（如物理治疗、实验室服务）、消耗品（如药品、液体和一次性用品）以及员工的成本。研究发现，临床支持服务、消耗品和员工成本约占总成本的85%。
