Abstract
OBJECTIVE: To analyze the average direct costs related to nursing professionals' labor and materials required to implement and maintain a fall prevention protocol for adult patients in a Clinical and Surgical Inpatient Unit. METHOD: Quantitative, exploratory-descriptive research, of the single case study type, based on absorption microcosting, carried out from August to October/2024 in a Medium-sized General Private Hospital. RESULTS: The direct cost for implementing the protocol totaled US$ 819.24, of which US$ 218.44 related to the direct labor of nursing professionals and US$ 600.80 to the acquisition of material resources. For protocol maintenance, the average total direct cost was US$ 1.77/patient for nursing activities and US$ 10.10 for direct monthly expenditure on materials. CONCLUSION: Knowledge of the financial aspects associated with nursing professionals and the acquisition of material resources aimed at implementing and maintaining an adult fall prevention protocol may support decision-making regarding the rational allocation of required resources.