Key result
Cost per patient in a general surgical ward was related to duration of stay and postoperative morbidity, suggesting a resource unit-based system is most suitable for clinicians monitoring resources.
Population
All patients in a general surgical ward over a six-month period
Authors
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May guide surgical resource monitoring via stay and morbidity; leaves open superiority of unit-based over cash accounting systems.
Observational
No
In a general surgical ward, patient costs are driven by length of stay and postoperative morbidity, suggesting that resource-based unit costing may be more practical than cash accounting for clinicians.
Denise Harper (1979) conducted an observational in General surgical ward patients. Cost per patient in a general surgical ward was related to duration of stay and postoperative morbidity, suggesting a resource unit-based system is most suitable for clinicians monitoring resources.
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