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1 St udy ext ract ed from Mast er Thesis; 2 Nurse, Sc.M. in Nursing, e- m ail: sa.t elles@zipm ail.com .br; 3 Advisor, Nurse, Professor, University of São Paulo, College of Nursing, Brazil, e- m ail: [email protected]

Disponible en castellano/ Disponível em língua portuguesa SciELO Brasil w w w .scielo.br/ rlae

STAFF COST I N DI RECT NURSI NG CARE AT AN I NTENSI VE CARE UNI T

1

Sandr a Cr ist ina Ribeir o Telles2 Valér ia Cast ilho3

Telles SCR, Cast ilho V. St aff cost in dir ect nur sing car e at an int ensive car e unit . Rev Lat ino- am Enfer m agem 2007 set em br o- out ubr o; 15( 5) : 1005- 9.

This quant it at ive case st udy aim ed t o learn and analyze t he personnel cost in nursing direct care in t he int ensiv e car e unit . We opt ed t o use a t her apeut ic int er v ent ion scor e index , TI SS- 28, for t he analy sis of t he indirect gravit y of pat ient s and t he dim ension of t he nursing st aff working t im e. Evaluat ing t he cost by a gravit y score present ed t o be a logical and relat ively sim ple m et hod t o allocat e cost s per pat ient in t he int ensive care unit . I n t his explorat ory and descript ive st udy, t he average TI SS- 28 per pat ient was 31 point s, requiring a daily expendit ure of care hours of R$ 298.69. I t was evidenced in t his st udy t hat personnel cost s are variable since t here are pat ient s wit h different com plexit ies. Therefore is possible t o est im at e t he nursing st aff cost by assessing it s w or k load.

DESCRI PTORS: cost s and cost analy sis; int ensiv e car e; nur sing

COSTO DE LOS PROFESI ONALES EN LA ATENCI ÓN DI RECTA DE ENFERMERÍ A EN LA

UNI DAD DE CUI DADOS I NTENSI VOS

Con est e est udio de caso con apr ox im ación cuant it at iv a, pr et endem os conocer y analizar el cost o de los pr ofesionales en la at ención dir ect a de enfer m er ía en una unidad de cuidados int ensiv os. Opt am os por la ut ilización de un índice de int er v enciones t er apéut icas, TI SS- 28, par a análisis de la gr av edad indir ect a de los pacient es y dim ensionam ient o del t iem po de t r abaj o del equipo de enfer m er ía. Al indagar el cost o com o un ín dice de gr av edad ést e se m ost r ó u n m ét odo lógico y r elat iv am en t e sen cillo de pr esu pu est ar cost os por pacient e en la unidad de cuidados int ensiv os. En est e est udio, el TI SS- 28 pr om edio por pacient e fue de 31 punt os, lo que dem andó un cost o diario de R$ 298,69 de horas de at ención de enferm ería. En est e t rabaj o, se ident ificó que el cost o de los pr ofesionales es v ar iable, pues ex ist en pacient es con div er sas com plej idades y m uy difer ent es, siendo posible, por m edio de la ev aluación de la car ga de t r abaj o del equipo de enfer m er ía, est ablecer est im at iv as indiv iduales de su cost o.

DESCRI PTORES: cost os y análisis de cost o; cuidados int ensiv os; enfer m er ía

CUSTO DE PESSOAL NA ASSI STÊNCI A DI RETA DE ENFERMAGEM EM UNI DADE DE

TERAPI A I NTENSI VA

Pr et endeu- se com est e est udo de caso, com abor dagem quant it at iv a, conhecer e analisar o cust o de pessoal na assist ência diret a de enferm agem em unidade de t erapia int ensiva. Opt ou- se pela ut ilização de um índice de int ervenções t erapêut icas, TI SS- 28, para análise da gravidade indiret a dos pacient es e dim ensionam ent o do t em po de t r abalho da equipe de enfer m agem . Ev idenciou- se, nest e t r abalho, que o cust o com pessoal é v ar iáv el, pois h á pacien t es com com plex idades bem dif er en t es, sen do possív el, por m eio da av aliação da carga de t rabalho da equipe de enferm agem , est abelecer est im at ivas individuais de seu cust o. Nest e est udo o TI SS- 28 m édio por pacient e foi de 31 pont os, dem andando cust o diário de horas de assist ência de enferm agem de R$ 298,69. Apur ar o cust o por um índice de gr avidade m ost r ou- se m ét odo lógico e r elat ivam ent e sim ples de alocação de cust os por pacient e em unidade de t er apia int ensiv a.

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I NTRODUCTI ON

C

onsidering t he int ensive care unit ( I CU) as

t h e place in h ospit als w er e car e deliv er y t o sev er e

and high- r isk pat ient s is cent r alized, j oining hum an

resources, m at erial and equipm ent , it is fundam ent al

t o balance t he pat ient s’ needs wit h t he infrast ruct ure

f o r t h e i r ca r e . Mo r e a n d m o r e , t h e h i g h co st o f

m ain t ain in g a st r u ct u r e as com plex as t h e I CU h as

j ust ified st r ict cost cont r ol in t his ar ea, especially in

t er m s of st aff. One of t he m ain r esponsibles for I CU

hospit al cost s has been t he sophist icat ed t echnology

u sed f or diagn osis an d t r eat m en t . I n par allel, car e

deliv er y t o t hese pat ient s dem ands m any hour s, as

hospit alizat ion t im e and com plex it y ar e incr easing.

Specialized int ensiv e car e lit er at ur e show s a

g r ow i n g n u m b er of p u b l i cat i on s t h at u se sev er i t y

in dices t o m easu r e t h e w or k load an d n u r sin g car e

needs, due t o t heir easy applicat ion and int erpret at ion

in charact er izing pat ient . Mor eov er, t he dy nam ics of

t he unit , t he efficacy of t he t reat m ent and it s cost can

be m onit or ed and analy zed, leading t o an adequat e

a l l o c a t i o n o f t h e a v a i l a b l e h u m a n a n d m a t e r i a l

r esou r ces.

Research carried out at 36 I CUs from t welve

count r ies in t he Eur opean com m unit y det ect ed t hat

t h ese ar e r esp on sib le f or t h e ad m ission of 5 % of

pat ient s but consum e 20% of t he hospit al budget( 1).

Th ese st u dies also h igh ligh t t h at 9 0 % of I CU st af f

consist s of t he nursing t eam .

A st udy on t he cost of nur sing car e in I CUs

fr om Aust r alia and New Zealand, using a sam ple of

1 3 9 p at i en t s, v er i f i ed t h at t h e n u r si n g t eam w as

r esp on sib le f or b et w een 3 0 an d 4 0 % of t ot al car e

cost s( 2).

The m ost used cost verificat ion m et hodology

in h ealt h or gan izat ion s is a pr ocess in w h ich cost s

relat ed t o service product ion are grouped t o t he unit s

t hat produce end services, which is called absorpt ion

c o s t i n g( 3 ). H o w e v e r, o n e c r i t i q u e a g a i n s t t h i s

m et hodology is t hat , alt hough it pr ov ides k now ledge

abou t t h e f ix ed cost s of labor, it ign or es v ar iat ion s

due t o pat ient com plex it y.

I n g en er al, st at ist ical d at a r elat ed t o b ed

occu pat ion r efer t o t h e I CU occu pat ion per cen t age.

I n t his t ype of analysis, however, t he daily variabilit y

in care com plexit y and in care delivery cost s for t hese

p a t i e n t s ca n n o t b e p e r ce i v e d , a s d i f f e r e n t ca r e

com plexit y levels can repr esent t he sam e occupat ion

r at e.

The hy pot hesis t hat nur sing car e is dir ect ly

pr opor t ion al t o t h eir cost w as con f ir m ed in st u dies

t hrough t he Therapeut ic I nt ervent ion Scoring Syst em ,

TI SS- 28( 4- 6). They have dem onst rat ed t hat t he use of

t h i s i n d e x t o m e a su r e d i r e ct n u r si n g ca r e h o u r s

revealed t o be a logical and relat ively sim ple m et hod

of cost allocat ion per pat ient at I CUs.

Wh at t h e iden t if icat ion of pat ien t s’ dif f er en t

lev els of sev er it y an d, h en ce, of n u r sin g car e n eeds

is con cer n ed, t h e Th er apeu t ic I n t er v en t ion Scor in g

Sy st e m ( TI SS) w a s d e v e l o p e d a s a sy st e m t h a t

classif ies t h e p at ien t ’s in d ir ect sev er it y, b ased on

t h e p r i n c i p l e t h a t t h e a m o u n t o f t h e r a p e u t i c

in t er v en t ion s p at ien t s ar e su b m it t ed t o is r elat ed

t o t h e sev er it y of t h e clin ical p ict u r e, t h at is, t h e

m or e sev er e t h e pat ien t ’s con dit ion , t h e h igh er t h e

n u m b e r o f t h e r a p e u t i c i n t e r v e n t i o n s n e e d e d f o r

t r eat m en t an d , con seq u en t ly, t h e lon g er t h e t im e

n u r sin g sp en d s t o d eliv er t h is car e. Th e TI SS w as

o r i g i n a l l y i d e a l i z e d i n 1 9 7 4 a n d c o n s i s t s o f 5 7

t h er ap eu t i c i n t er v en t i o n s i n t o t al( 7 ). I n 1 9 8 3 , t h e

i n d e x w a s r e c o n s i d e r e d a n d u p d a t e d t o 7 6

t h er ap eu t i c i n t er v en t i o n i t em s( 8 ). Th e TI SS- 2 8 , a

si m p l i f i ed v er si o n o f t h e a b o v e, w a s i d ea l i zed i n

1 9 9 6( 4 ). Th e f i n a l s c o r e o f t h e TI S S - 2 8 , w h i c h

r an g es f r om a m in im u m of zer o t o a m ax im u m of

7 6 p o i n t s, p e r m i t s n o t o n l y t o e st i m a t e p a t i e n t

i n t er v en t i o n s, b u t a l so t o d i m en si o n t h e n u r si n g

w o r k l o ad .

Asse ssi n g p a t i e n t s, t h r o u g h i n d i ce s t h a t

obj ect ively m easure t he severit y of clinical condit ions,

t he int ervent ions used, as well as nursing care needs,

has becom e com pulsory in t he current int ensive care

cont ext , in view of t he cost t his ent ails for t he healt h

sy st em .

Consider ing t he lack of lit er at ur e about t his

t hem e, t his st udy aim ed t o ex plor e and descr ibe t he

u se o f a n I CU ca r e co m p l e x i t y l e v e l a sse ssm e n t

m et h od , w h ich p er m it s m easu r in g t h e w or k load of

t h e n u r s i n g t e a m a n d i t s i m p a c t o n c a r e c o s t

v ar iat ion s.

OBJECTI VES

- To i d e n t i f y t h e m e a n d a i l y n u r s i n g c a r e t i m e

d ed i ca t e d t o p a t i en t s, a cco r d i n g t o t h e p a t i e n t s’

com plex it y lev el, using t he TI SS- 28 index .

- To calculat e t he m ean daily cost of dir ect nur sing

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METHOD

This ex plor at or y and descr ipt iv e case st udy

adopt s a quant it at ive approach. I t was carried out at

t he adult int ensive care unit of t he Universit y Hospit al

at t he Universit y of São Paulo, Brazil.

The Univ er sit y Hospit al is a secondar y - lev el

gener al t eaching hospit al. I t offer s 247 act iv e beds,

dist r ibut ed am ong t he four basic specialt ies: m edical

clinic, pediat r ics, sur ger y and or t hopedics, obst et r ics

and gy necology. The I CU, w it h 14 beds, is dest ined

f o r ca r e d e l i v e r y t o cl i n i ca l a n d g e n e r a l su r g e r y

p at ien t s, ad m it t in g an av er ag e of 4 5 p at ien t s p er

m on t h .

Th e st u d y p op u lat ion in clu d ed all p at ien t s

consecut iv ely adm it t ed at t he I CU as fr om Febr uar y

1st 2003, as well as pat ient s hospit alized on t hat day,

t ot alin g 1 2 0 pat ien t s. As in clu sion cr it er ia, pat ien t s

aged fift een or older were considered, wit h a m inim um

I CU st ay of 24 hours, as required for t he applicat ion

of t he TI SS( 4).

Dat a w er e collect ion bet w een Febr uar y and

April 2003, t ot aling 89 days. During t his period, every

day, t he researcher analyzed t he TI SS- 28 index, which

t he inst it ut ion had already been applying t o int ensive

car e pat ient s, classify ing t he com plex it y lev el of t he

pat ient s hospit alized during t he m ont hs under analysis.

Th i r t y - t h r e e p a t i e n t s w e r e n o t i n cl u d e d i n d a i l y

m easu r em en t s b ecau se t h ey d id n ot com p let e 2 4

hour s of hospit alizat ion.

A m at hem at ical ex pr ession w as pr oposed t o

est im at e t h e v ar iab le cost s of lab or con su m ed p er

day ( cost of daily dem an d) in fu n ct ion of t h e daily

TI SS- 2 8 , i n cl u d i n g t h o se p a t i e n t s w h o w e r e n o t

co n si d er ed i n d ai l y cal cu l at i o n s, as sh o w n i n t h e

for m u la below .

r ep r esen t t h e w or k t im e n eed ed f or each TI SS- 2 8

poin t per eigh t - h ou r w or k sh if t . Nex t , t h e r esu lt is

m ult iplied by t hree, as one day consist s of t hree eight

-hour shift s. Finally, t his is div ided by 60 m inut es in

or d er t o r each t h e n u m b er of n u r sin g car e h ou r s

needed for each pat ient . I n shor t , t he m ult iplicat ion

fact or is 0.53, where 10.6 x 3 : 60 = 0.53.

To find the m ean cost per hour of the nursing

team , the salary of the categories included in the nursing

t e a m w e r e su r v e y e d a t t h e Un i v e r si t y Ho sp i t a l ’ s

Personnel Departm ent. To the gross salary, 60% of taxes

and charges were added. The m ont hly hour load was

180 hours, which t he inst it ut ion adopt ed as t he basis

for it s calculat ions. Hence, t he cost of a m ean st aff

m em ber per hour was R$18.18, which corresponds t o

the sum of the whole team ’s salary and charges, divided

by the sum of the num ber of hours.

As m ent ioned, due t o t he st andar dizat ion of

t he TI SS- 28 index, pat ient s hospit alized for less t han

24 hour s w er e not m easur ed. How ev er, t o calculat e

cost s, t h ese pat ien t s’ com plex it y w as m easu r ed by

t he m ean m ont hly TI SS at t he unit . This explains t he

n eed t o in clu d e t h e K f act or in t h e m at h em at ical

ex p r ession ab ov e.

Th e r esear ch p r oj ect w as ap p r ov ed b y t h e

t e a c h i n g a n d r e s e a r c h c o m m i s s i o n a n d b y t h e

r esear ch et hics com m it t ee at t he st udy inst it ut ion.

RESULTS

I n t h e p e r i o d o f 8 9 d a y s , w i t h 7 2 2

m easur em ent s in t ot al, t he m ean TI SS- 28 scor e per

pat ient was 31 point s.

The m ean age of t he pat ient s classified wit hin

t he st udy period was 61 years, ranging from fift een t o

90 years, wit h a prevalence ( 52% ) of fem ale pat ient s.

Pat ient s w it h baseline chr onic disease pr edom inat ed

( 79% ) . I n t er m s of or igin, m ost pat ient s cam e fr om

t he em er gency car e unit , follow ed by pat ient s fr om

t he sur gical cent er. Clinical causes pr edom inat ed as

t he reason for hospit alizat ion in 55% of pat ient s. As t o

t he pat ient s’ dest iny aft er t hey left t he unit , it was found

t hat 59 % went t o t he sem i- int ensive unit .

Th e m ean TI SS- 2 8 scor e of 3 1 p oin t s p er

pat ient dem anded 16.43 care hours at a variable daily

cost of R$ 298.69, using t he proposed form ula.

I n t h is st u dy, t h e TI SS- 2 8 of less com plex

p at ien t w as 1 0 p oin t s, ag ain st 5 8 p oin t s f or m or e

com plex pat ien t s.

k

s

T

s

T

D M

d D

C

/

0

.

53

u

u

0

.

53

u

u

u

Wh er e:

CD/ d - Daily cost of nur sing t eam accor ding t o daily

dem and assessed by t he TI SS- 28.

0.53 - Fact or needed t o convert t he TI SS- 28 int o hours

( 10.6x 3: 60)

TD - Daily TI SS- 28.

S - Salary of t he whole t eam per hour.

0.53 - Fact or needed t o convert t he TI SS- 28 int o hours.

TM - average m ont hly TI SS- 28 at t he unit

K - num ber of pat ient s not considered in TD calculat ion

To conv er t t he TI SS- 28 index int o hour s, it

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The m ean daily TI SS- 28 score was 251, which

cor r esponds t o t he sum of t he TI SS- 28 scor es of all pat ient s hospit alized on t hat day. The m ean num ber of pat ien t s per day w as 8 . 1 6 , dem an din g 1 3 3 car e hours at a cost of R$ 2,531.13.

Th e m o st co m p l e x d a y d u r i n g t h e st u d y present ed a TI SS- 28 score of 353 point s, dem anding 187 care hours at a cost of R$ 3,399.39.

Th e l e a st co m p l e x d a y d u r i n g t h e st u d y

present ed a TI SS- 28 score of 147 point s, dem anding 78 care hours at a cost of R$ 1,415.61.

Figure 1 represents the cost of the nursing team according t o t he daily dem and assessed by t he TI

SS-28 ( CD/ d) , including m inim um , m ean and m axim um .

At I CUs, calculat ing t he cost of pat ient car e

by t he fixed or st andard cost s has disadvant ages. I n

r e s e a r c h c a r r i e d o u t i n Ge r m a n y i n 1 9 9 9( 1 0 ),

disadvant ages were shown from a budget perspect ive,

as st andard charges do not give a good view on t he

d y n a m i c s o f c o s t s p e r p a t i e n t g r o u p , p e r

hospit alizat ion st age, per day of t he week et c. Despit e

t he high level of fixed cost s per day at an I CUA, t here

ar e con sider able v ar iat ion s in cost s per day, w h ich

depend on t he sever it y of t he disease.

St aff cost s have been syst em at ically ver ified

by dividing t he t ot al cost of hum an resources by t he

num ber of pat ient s, r eaching a fix ed cost . This is a

s i m p l e r v a l u e t o r e a c h a v a l u e t o b e u s e d f o r

est im at in g t h e cost of p r oced u r es or d aily p at ien t

hospit alizat ion fees. However, t he use of t he TI SS- 28

i n d e x sh o w e d t h a t ca r e co st s a r e n o t f i x e d , b u t

v ar iable, as pat ient s’ com plex it ies ar e v er y differ ent .

By assessi n g t h e w o r k l o ad o f t h e n u r si n g t eam ,

indiv idual est im at es can be m ade.

Th e m et h odological possibilit y of u sin g t h e

index as dem onst rat ed in t his st udy applies t o t he use

of a new cost dim ensioning m et hod, besides ser v ing

as a support for t echnical and adm inist rat ive decisions.

Ho w e v er, f u r t h e r r e se a r ch i s n e e d e d f o r a m o r e

t horough assessm ent of it s applicat ion wit h t his goal.

The nur sing t im e dedicat ed t o per sonal car e

d eliv er y t o each p at ien t v ar ies f r om case t o case,

especially in I CU pat ient s( 11). Wit h a view t o allocat ing

the costs of nursing services directly to the patients who

actually used them , it is im portant to apply a m ethodology

that classifies each patient either according to the severity

of his/ her disease or based on t he num ber of nursing

hours predicted for his/ her care.

The nursing service cost m ethodology m ust be

based on t he pr em ise t hat pat ient s ar e pat ient s ar e

individuals with different nursing care needs, which vary

from day to day, which is why prices m ust vary as well.

Severity classification indices can be useful to differentiate

bet ween different care levels. Analyzing t he t ype and

the quantity of resources needed for patient care delivery

according t o t he severit y level has been a widely used

m echanism at I CUs, m aking it possible to determ ine the

greater or lesser need for nursing care(12).

CONCLUSI ON

Th e m ean daily n u r sin g car e t im e fou n d at

t he I CU of t he Univ er sit y Hospit al under st udy w as 1300

1800 2300 2800 3300 3800

1 5 9 1317212529333741 454953576165697377 81 85 89

Observation day

TISS Max. = 353

TISS Mean = 251

TISS Min. = 147

C

o

st

(R

$)

Figure 1 - Dist ribut ion of nursing care cost according

t o t he variat ion in t he daily TI SS- 28 and it s m inim um ,

m ean and m ax im um values. São Paulo, SP, 2003

DI SCUSSI ON

The m ean TI SS- 28 scor e of 31 point s found

in t his st udy is high in com parison wit h ot hers, which

v a r i e d f r o m 2 0 t o 2 6 p o i n t s ( 4 , 9 ) . I n a s t u d y

developed at I CUs in São Paulo Cit y in t he year 2000,

t he m ean score found w as 20 point s ( 4) . I n anot her

r esear ch , d ev el o p ed i n t h e Eu r o p ean Co m m u n i t y,

in clu d in g 1 3 , 0 0 0 p at ien t s f r om t w elv e cou n t r ies, a

score of 26 point s was found( 9).

As show n in t he r esult s, t he assessm ent of

t h e n u r si n g t e a m co st t h r o u g h t h e m e t h o d o l o g y

adopt ed in t his st udy pr esent ed gr eat v ar iat ions, as

dem onst rat ed in ot her st udies( 4- 6). The m axim um cost

w a s R$ 3 , 4 3 8 . 0 7 ; m e a n c o s t R$ 2 , 5 3 1 . 1 3 a n d

m inim um cost R$ 1,415.61.

The possibilit y of using a severit y index t hat

m e a su r e s i n d i v i d u a l co m p l e x i t y a n d , i n p a r a l l e l ,

assessed t he daily cost and it s variat ions, can be an

(5)

133 hours, corresponding t o 251 point s on t he TI

SS-28, for an av erage of 8.16 pat ient s/ day.

Th e m ean daily cost of dir ect n u r sin g car e

for 1 3 3 hour s, apply ing t he pr oposed m at hem at ical

ex pr ession, w as R$ 2,531.13.

The analysis of t he 89 days of TI SS- 28 scores

t o m easu r e t h e t eam ’s w o r k l o ad ev i d en ced g r eat

v ar iat ion. This dem onst r at es m or e clear ly how t hese

hours are consum ed and m akes it possible t o est im at e

car e cost s of nur sing st aff m or e accurat ely.

REFERENCES

1. Miranda DR, Ryan DW, Schaufeli WB, Fibler V. Organisat ion

and m anagem ent of int ensive care: a prospect ive st udy in 12

eur opean count r ies. Ber lin ( GER) : Spr inger - Ver lag; 1998.

2 . H a v i l l JH , Ca s p a r i M, Mc Co n n e l l H , A l e x a n d e r M,

Mo n t g o m er y C. Ch a r g i n g f o r i n t en si v e ca r e u si n g d i r ect

n u r sin g h ou r s as t h e cost m ar k er. An aest h I n t en siv e Car e

1 9 9 7 ; 2 5 ( 4 ) : 3 7 2 - 7 .

3 . Ch in g HY. Man u al d e cu st os d e in st it u ições d e saú d e:

sist em as t radicionais de cust os e sist em a de cust eio baseado

em at iv idades. São Paulo: At las, 2001

4 . Mir an d a DR, Rij k A, Sh au f eli W. Sim p lif ied Th er ap eu t ic

I nt ervent ion Scoring Syst em : The TI SS- 28 it ens result s from

a m ult icent er st udy. Cr it Car e Med 1996; 24( 1) : 64- 73.

5 . Dick ie H, Ved io A, Du n d as R, Tr each er DF, Leach RM.

Relat ion sh ip b et w een TI SS an d I CU cost . I n t en siv e Car e

Med 1 9 8 8 ; 2 4 ( 1 0 ) : 1 0 0 9 - 1 7 .

6. Edbrooke D, Ridley S, Long T, Dickie H. The developm ent

of a m et hod for com par at iv e cost ing of indiv idual int ensiv e

car e u n it s. An aest h esia 1 9 9 9 ; 5 4 ( 2 ) : 1 1 0 - 2 0 .

7. Cullen DJ, Civet t a JM, Briggs BA, Ferrara LC. Therapeut ic

I n t er v en t i o n Sco r i n g Sy st em : a m et h o d f o r q u an t i t at i v e

com par ison of pat ien t car e. Cr it Car e Med 1 9 7 4 ; 2 ( 2 ) : 5 7

-6 0 .

8 . Keen e AR, Cu llen DJ. Th er ap eu t ic I n t er v en t ion Scor in g

Sy st em : updat e 1983. Cr it Car e Med; 11( 1) : 1- 3.

9 . Si l v a MCM. Car act er i zação d o s p aci en t es ad u l t o s d as

u n id ad es d e t er ap ia in t en siv e d o Mu n icíp io d e São Pau lo.

[ d isser t ação] . São Pau lo ( SP) : Escola d e En f er m ag em d a

U S P; 2 0 0 0 .

1 0 . Ker n H, Kox WJ. I m p act of st an d ar d p r oced u r es an d

clin ical st an dar ds on cost - ef f ect iv en ess an d in t en siv e car e

u n it p er f or m an ce in ad u lt p at ien t s af t er car d iac su r g er y.

I n t en siv e Car e Med 1 9 9 9 ; 2 5 : 1 3 6 7 - 7 3 .

11. Finkler SA. Budget ing concept s for nurse m anagers. 2nd

ed. Philadelph ia ( USA) : W. B. Saunder s; 1 9 9 2 .

12. Flarey DL. A m et hology for cost ing nursing service. Nurs

Adm Q 1 9 9 0 ; 1 4 ( 3 ) : 4 1 - 5 1 .

Imagem

Figure 1 represents the cost of the nursing team according t o t he daily dem and assessed by t he TI  SS-28 ( CD/ d) , including m inim um , m ean and m axim um .

Referências

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