Critical care nursing service costs: comparison of the top‐down versus bottom‐up micro‐costing approach in Brazil - Quintanilha, Thamiris Ricci de Araújo; Papathanassoglou, Elizabeth; Menegueti, Mayra Gonçalves; Bonacim, Carlos Alberto Grespan; Dallora, Maria Eulália Lessa do Valle; Jericó, Marli de Carvalho; Basile-Filho, Anibal; Laus, Ana Maria (Journal of Nursing Management, 2021)