Elsevier

Value in Health

Volume 15, Issue 1, January–February 2012, Pages 81-86
Value in Health

Economic evaluation
Direct Cost Analysis of Intensive Care Unit Stay in Four European Countries: Applying a Standardized Costing Methodology

https://doi.org/10.1016/j.jval.2011.09.007Get rights and content
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Abstract

Objectives

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.

Methods

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.”

Results

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).

Conclusions

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.

Keywords

comparative study
cost analysis
costing methodology
Europe
intensive care

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Conflicts of interest: The authors have no conflicts of interest to report.