OBJECTIVES: To describe and compare the medication consumption and expenditure on medication at pediatric intensive and semi-intensive care units. METHODS: We conducted a retrospective, exploratory, descriptive study using a quantitative approach based on simple descriptive statistics. Data collection was conducted from June 2007 to May 2008 at the pediatric intensive and semi-intensive care units of a teaching hospital located in the state of São Paulo ( Brazil). The ABC classification was used. RESULTS: The mean expenditures/bed of the Cardiology Unit was US$ 880.50±0.16 bed/month. The mean expenditure/bed of the Neonatal Unit was US$ 962.26±0.16 bed/month. The expenditure was lower in the Pediatric Intensive and Semi-intensive Care units (US$ 163.52±0.08 bed/month). There was a significant variation in the monthly expenditure on medications regardless of the occupational rate. In Class A items, the ten most expensive medications accounted for 57.1, 54.3, and 46.3% of the Intensive Care Unit (ICU) budget, respectively, in the Cardiology, Neonatal, and Pediatric ICUs. At the Neonatal ICU, class C items corresponded to the ten most used medications, accounting for 6.6% of the Neonatal ICU budget, whereas at the other units, class C items corresponded to the eight most used medication, accounting for 7.8% of the Cardiology ICU budget and 7.7% of the Pediatric ICU budget. CONCLUSION: The ABC classification enabled the identification of medication consumption and expenditures on medication. This method enhances the management of resources at the units assessed.
economics, nursing; hospital costs; drug price; intensive care units, pediatric; intensive care units, neonatal