The literature offers many references relating to the creation of clinical practice guidelines in the areas of medicine and nursing, but, to our knowledge, there is little on the contribution of clinical practice guidelines in nursing CPG-N as a complement to risk adjustment systems SAR.Since the complexity of the case load is increasing due to advances in knowledge and the availability of scalable healthcare technologies, the use of SARs Diagnosis Related Groups, Disease Staging Scale, Patient Management Categories, Relative Intensity Score, etc. is even more critical when estimating the therapeutic intensity and the human resources HR and material resources MR to be employed, in order to implement management accounting systems with which to define costs that are grouped by diagnostic category and a budgetary planning that matches actual consumption.
Dado que el incremento de la complejidad de la casuística atendida aumenta debido a los avances en conocimiento y a la disponibilidad de tecnologías sanitarias escalables, la utilización de los SAR Diagnosis Related Groups, Disease Staging Scale, Patient Management Categories Relative Intensity Score etc. es aún más crítica en la estimación de la intensidad terapéutica así como de los recursos humanos RRHH y materiales RRMM. a emplear, de cara a la implementación de sistemas de contabilidad de gestión que permitan definir los costes agrupados por categorías diagnósticas y planificaciones presupuestarias ajustadas por consumos reales.