Variations in expenditure between adult general intensive care units in the UK

This paper presents the findings from the second pilot study of the cost block method in 21 adult general intensive care units (ICUs). The aim of this study was to explore the possible reasons for the variation in cost identified in a previous pilot study of 11 ICUs. Data were collected for the six cost blocks for the financial year 1996/97. Multivariate analysis showed that 93% of the variation in expenditure on disposable equipment could be explained by the number of ICU beds, the number of admissions and the presence of a high‐dependency unit (HDU). Ninety‐two per cent of the variation in nursing staff expenditure was explained by the number of ICU beds and the presence of an HDU. Hospital type and the number of patient days explained 76% of the variation in expenditure on consultant staff. Sixty‐four per cent of the variation in drug and fluid expenditure was explained by the number of patient days.