Critical care nursing service costs: Comparison of the top-down versus bottom-up micro-costing approach in Brazil.
Thamiris Ricci de AraújoElizabeth PapathanassoglouMayra Gonçalves MeneguetiCarlos Alberto Grespan BonacimMaria Eulália Lessa do Valle DalloraMarli de Carvalho JericóAnibal Basile-FilhoAna Maria LausPublished in: Journal of nursing management (2021)
These findings can contribute to an evidence-based approach to budgeting through reliable costing methods based on actual nursing workload, and to efficient resource allocation and cost management.