Lima Antônio Fernandes Costa
Department of Professional Orientation, School of Nursing, Universidade de São Paulo, São Paulo, Brazil.
Rev Bras Enferm. 2017 Apr;70(2):357-363. doi: 10.1590/0034-7167-2016-0447.
to analyze the mean direct cost of conventional hemodialysis monitored by nursing professionals in three public teaching and research hospitals in the state of São Paulo, Brazil.
this was a quantitative, explorative and descriptive investigation, based on a multiple case study approach. The mean direct cost was calculated by multiplying (clocked) time spent per procedure by the unit cost of direct labor. Values were calculated in Brazilian real (BRL).
Hospital C presented the highest mean direct cost (BRL 184.52), 5.23 times greater than the value for Hospital A (BRL 35.29) and 3.91 times greater than Hospital B (BRL 47.22).
the costing method used in this study can be reproduced at other dialysis centers to inform strategies aimed at efficient allocation of necessary human resources to successfully monitor conventional hemodialysis.
分析巴西圣保罗州三家公立教学研究医院中由护理专业人员监测的常规血液透析的平均直接成本。
这是一项基于多案例研究方法的定量、探索性和描述性调查。平均直接成本通过将每个程序花费的（记录的）时间乘以直接劳动力的单位成本来计算。价值以巴西雷亚尔（BRL）计算。
医院C的平均直接成本最高（184.52巴西雷亚尔），比医院A的值（35.29巴西雷亚尔）高5.23倍，比医院B（47.22巴西雷亚尔）高3.91倍。
本研究中使用的成本核算方法可在其他透析中心重现，以指导旨在有效分配必要人力资源以成功监测常规血液透析的策略。
