(p. 90) Resource management and budgeting in critical care 

Resource management is a core task for intensive care unit (ICU) leadership. Budgeting covers optimizing resource use, planning for future needs, and continuous monitoring of actual resource use. Short-term budgeting is operational planning, whereas mid- and long-term budgeting should focus on strategy. Resource management is an integral and continuous part of the ICU management process. Hence, the regional and local availability of health care services rarely depends on rational or objective factors alone. For budgeting purposes, the needs for intensive care for the population of the main referral area of the hospital, the actual structure of the local health care system and probable changes during the strategic planning period should be considered. The resources needed for emergency admissions is relatively constant as long as the referral population the indications for intensive care and the treatments offered do not change. The ICU is part of a multidisciplinary, horizontal care process. The amount and level of care provided in all the participating units must be considered.