Costing out nursing services based on acuity.

Since nursing is a personnel intensive, high-budget department, nursing managers have recognized the need to monitor costs and identify potential areas for change in order to decrease expenditures. An effective acuity system can be used to not only efficiently determine appropriate staffing, but also to estimate direct nursing costs under diagnosis related group (DRG) reimbursement. This article describes a method for using patient acuity to determine direct nursing care costs in a DRG.