Institute for Medical Technology Assessment, Erasmus Universiteit Rotterdam, Rotterdam, The Netherlands.
Value Health. 2012 Jan;15(1):81-6. doi: 10.1016/j.jval.2011.09.007.
The objective of the present study was to measure and compare the direct costs of intensive care unit (ICU) days at seven ICU departments in Germany, Italy, the Netherlands, and the United Kingdom by means of a standardized costing methodology.
A retrospective cost analysis of ICU patients was performed from the hospital's perspective. The standardized costing methodology was developed on the basis of the availability of data at the seven ICU departments. It entailed the application of the bottom-up approach for "hotel and nutrition" and the top-down approach for "diagnostics," "consumables," and "labor."
Direct costs per ICU day ranged from €1168 to €2025. Even though the distribution of costs varied by cost component, labor was the most important cost driver at all departments. The costs for "labor" amounted to €1629 at department G but were fairly similar at the other departments (€711 ± 115).
Direct costs of ICU days vary widely between the seven departments. Our standardized costing methodology could serve as a valuable instrument to compare actual cost differences, such as those resulting from differences in patient case-mix.
本研究旨在通过标准化成本核算方法，衡量并比较德国、意大利、荷兰和英国 7 个 ICU 科室 ICU 日的直接成本。
从医院角度对 ICU 患者进行回顾性成本分析。标准化成本核算方法基于 7 个 ICU 科室的数据可用性制定。该方法采用自下而上的方法来核算“酒店和餐饮”费用，采用自上而下的方法来核算“诊断”“耗材”和“劳动力”费用。
每个 ICU 日的直接成本为 1168 欧元至 2025 欧元不等。尽管成本构成的分布因科室而异，但劳动力是所有科室最重要的成本驱动因素。科室 G 的“劳动力”成本为 1629 欧元，但其他科室的“劳动力”成本相当接近（711±115 欧元）。
7 个科室的 ICU 日直接成本差异很大。我们的标准化成本核算方法可以作为一种有价值的工具，用于比较实际成本差异，例如因患者病情不同而导致的差异。
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