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Analyse thepatient-related and non-patient-relatedcosts of intensive care using anactivity-based costing methodology.  

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Introduction There is evidence to suggest that health care costs will rise significantly within the next decade [1] as a result of changes in the age distribution of the population, heightened levels of expectation for health care and increasing sophistication of health care delivery techniques. This has emphasised the need to achieve a method of obtaining accurate patient costings which allows resource usage to be identified for individual patients treated within different clinical specialities. Intensive care is considered to be an expensive speciality, with estimated costs of approximately £ 675 million per year in the United Kingdom [2]. This represents approximately 2% of the acute hospital budget. The costs of intensive care units (ICUs) elsewhere in Europe are difficult to D. L.Edbrooke V.G. Stevens C. L.Hibbert A.J.Mann A.J.Wilson A new method of accurately identifying costs of individual patients in intensive care: the initial results Received: 19 April 1996 Accepted: 25 February 1997 V.G. Stevens ??A.J.Wilson Department ofMedical Physics, The Royal HallamshireHospital, Sheffield S1Ø2JF,UK D. L.Edbrooke ()) ??C. L. Hibbert ? A.J.Mann Intensive Care Unit, Royal Hallamshire Hospital, Glossop Road, S10 2JF,...

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