The maintenance of the specialty location and its personnel is the most costly component of pediatric intensive care. The strongest correlate with total cost for pediatric intensive care is LOS, but if costs are normalized for LOS, severity of illness best explains cost variation among patients. These data may serve as the basis for additional studies of resource allocation and consumption in the future.

The occurrence of complications in the pediatric ICU is associated with meaningful increases in LOS and hospital costs. ICs are more important predictors of costs than ACs or VCs. Continuing efforts should be made to minimize adverse occurrences to improve patient care and reduce costs.