As far as costing and budgeting procedures are concerned, a
non-systematic diversity across intensive care units (ICUs) and European
countries has been observed mainly characterised by the absence of any
standardised operationalisation of relevant concepts. Therefore this
"reinforced concerted action" will (a) develop guidelines for the
standardisation and harmonisation of budgeting and costing procedures in
ICUs in Europe; (b) develop instruments to assess the quality of management
in ICUs (medical directors and head nurses); (c) explore the effects of a
training about the costing and budgeting guidelines, and their
implementation on the cost-effectiveness of ICUs; and (d) explore their
effects on the quality of management of ICUs.