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Preparing the BudgetConclusion
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Is the annual operating plan .
A financial road map and plan which
serves as an estimate of future costs anda plan for utilization
of manpower
,material and other resources to cover
capital projects in the operating
programs.
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A plan for allocation of resources based
on preconceived needs for a proposed
series of programs to deliver pt. careduring one fiscal
year.
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Is a financial plan to meet future
service expectations.
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Revenue BudgetSummarizes the income which the management
expects to generate during the planning period.
Expense budgetDescribes the expected activity in the
operational and financial terms for a given periodof time
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Capital BudgetOutlines the programmed acquisitions,
diposals,
and improvements in an institutions physical
capacity.
Cash BudgetThe planned cash receipts and disbursements as
well as the cash balances expected during the
planning period.
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PLANNING
Budgeting stimulates thinking in advance.
It leads to specific planning such asvolume and type of services
to render and
revenue to be derive .
Budget Preparation stimulates action and
interaction.
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The budgetary process has a balancing
effect on the total organization ,the
quantity and quality of service to be givena pt closely equal
the expected revenue .
Budgeting encourages exchange of
information.
The budget process stimulates team playor team approach.
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The budgeting process gives the
administration an opportunity to evaluate
the thinking of the budget contributor.
Once the budget standards are set,
comparisons between actual expenditures
and budgeted standards can be made withthe little or no
effort.
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Budgeting process is flexible ,it tends to
define fixed and agreed upon goals.
Cost consciousness is enhanced
throughout the institution.
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1. The type of patient.2. The size of the hospital and bed
occupancy.
3. The physical layout of the hospital andplan of the ward or
units , the nurses
station, treatment rooms. Etc.
4. Personal policies
5. The grouping of patients such as those inspecialized
areas.
6. Standards of Nursing care,
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12. The method of patient assignment ,whether functional case
,team or primary
13. The amount and kind of labor savingdevices and
equipment;intercommunication systems
14. The amount of centralized service provided.15. The nursing
services requirements of the
ancillary departments.
16. Reports required by administrationswhether simple or
complex
12. Affiliation of nursing or medical students.
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