Background and Objectives: The heavy costs of patient care in intensive care units are very significant; as approximately 20% of hospital costs are allocated to these sections. The purpose of this study was to compare the costs of hospitalized patients in surgical and internal medicine wards in the pediatric intensive care unit.

Material and Methods: In this retrospective descriptive-analytical study, 120 patients admitted to the intensive care unit of Imam Hossein Hospital of Isfahan based on inclusion and exclusion criteria were studied. Patients' information was collected from their records; and the hospitalization costs of patients in internal medicine and surgical wards were compared. The statistical analyzes in the descriptive section included mean and standard deviation; and in the analytical section, Chi-square test and for comparing quantitative data, independent t-test were applied using SPSS 22 software.

Results: The length of stay for patients in internal medicine ward was significantly higher than surgical patients (23.76±18.07 vs. 9.5±13.03 days) (P<0.001). In total, the costs of patients in internal medicine ward were higher than surgical patients, because of their longer stay in PICU (P<0.05), but the costs of procedures especially in the first 10 days of admission were higher in surgical patients.

Conclusion: Achieving an optimum hospital cost for patients in internal medicine and surgical wards requires different management in different fields.