“…Nurse staffing is a major factor in ensuring hospital production efficiency because nurses directly participate in the core technology of hospitals—the delivery of patient care—and also represent a significant portion of a hospital's operating budget (Aiken et al, 2001; Bloom, Alexander, & Nuchols, 1997; Jackson, Chiarello, Gaynes, & Gerberding, 2002). Richmond, Metcalf, and Daly (1995) studied acutely injured spinal cord injury (SCI) patients and found that there were hidden costs within the overall hospital budget regarding nursing care. “In this era of health care reform, it is important to uncover the costs of nursing care of the acute spinal cord injury patient and identify variables that influence the amount of nursing care resources consumed” (Richmond et al, 1995, p. 47).…”