OBJECTIVES: Cost calculations show the importance of the utilisation of the capacity. The aim of the study is to analyse the percentage of bed occupancy in the intensive care units in Hungary according to the Diagnosis related Groups (DRG) system. METHODS: Data were derived from the National Health Insurance Fund Administration (NHI). The bed occupancy rate of the first eleven months of the year 2008 were analysed and compared to the mean of the Hungarian rate and to the means of two other recognized specialties. RESULTS: The number of beds was not fluctuated throughout the examined eleven months. The bed capacity of the Hungarian hospitals was 48.6 beds per 10,000 people. 2.82% of the total hospitals beds, 1.37 beds per 10,000 people, were in intensive care units. The departments of internal medicine had 14.54% and the departments of surgery had 10.95% share in the Hungarian hospital beds. The percentage of occupancy of the intensive care units was 58.2%, of the departments of internal medicine was 75.63% and of the departments of surgery was 65.29%. The total Hungarian hospitals occupancy ratio was 69.84%, more than 10% higher compared to the intensive units. CONCLUSIONS: Without the variable costs of the treatments, the outlay of an intensive care unit is remarkable. A better occupancy of the intensive care units can increase the reimbursement for the hospitals or the decreases in the number of inpatient beds can be a cost-reduction strategy in the Hungarian Diagnosis-related Groups (DRG) financing system.