There is a link between nurse staffing, in terms of hours and skill mix, and certain patient outcomes. These outcomes have been identified as being potentially sensitive to nursing care (OPSNs). The purpose of this Literature Review was to see whether there is evidence that the cost of these OPSNs could be quantified. The findings suggest that costing of OPSNs is possible, and is generally done through the use of a hospital accounting system.
However, costing using this method would appear to be a time-consuming and not entirely accurate process, which has thus far been carried out for research purposes only, and with a relatively small sample of patients. Accounting systems appear to be improving, and are now widely used in Canada and the United States.