Abstract
The cost of a prolonged critical care admission is often the driver of the high cost of care. At a time when the health care system in the United States is absorbing an increasing percentage of the gross domestic product, an understanding of the value equation is essential. The pressure to provide high-quality care at a cost that the nation can shoulder unifies the bedside nurse and the C-suite to a common goal. The president, chief operating officer, and chief financial officer of a large urban teaching hospital were interviewed to provide some insight into how C-suite members view the value equation and the role of critical care nurses in achieving success.