Budget

BUDGETING FOR NURSING SERVICE

Dr Jayesh Patidar wwwdrjayeshpatidarblogspotcom

04102015 1

Healthcare organizations are

increasingly focused on cost-

containment and efficacious use of

financial resources Todayrsquos nursing

leaders require budgeting knowledge

in order to efficiently manage

operations in the patient care

environment and meet financial targets

04102015 wwwdrjayeshpatidarblogspotcom 2

Budgets

A budget is a detailed financial plan

used to carry out organizational goals The

budget includes proposed earnings and

expenditures as well as details about how

resources( money time and people) will be

acquired and used The purpose of the budget

is to project future plans and costs


Operating budget-deals primarily with salaries

supplies and contractual services It is the financial

plan for the day to day activities of the organization

containing a statement of expected revenues and

expenses for the fiscal year

Revenue Budget- includes expected income based

on volume and mix of patients rates and discounts

Expense Budget- includes salary and non-salary

items that reflect patient care objectives and

planned activities for the nursing unit

04102015 wwwdrjayeshpatidarblogspotcom

4

Cost and Profit

Cost Center-the smallest area for which

costs are accumulated They may produce

revenue such as laboratory and radiology or

not produce revenue such as nursing

Profit Center- a unit where performance is

measured in terms of profit the difference

between revenues and expenses


5

Classification of Costs

Fixed Costs-expenses that remain the same

such as rent or insurance premiums

Variable costs-expenses that change with

changes in volume and acuity

Mixed Costs-may vary with volume but not

directly

Direct Costs-affect patient care


6

Salary (Personnel) Budget

The personnel budget projects the salary

costs that will be paid and charged to the

cost center It accounts for replacement of

staff for benefit time overtime shift

differentials orientation on-call hours

bonuses and premiums and salary

increases

04102015 wwwdrjayeshpatidarblogspot

com

7

Variance Analysis

The difference between the amount that was budgeted for a specific

revenue or cost and the actual revenue or cost that resulted during

the course of activities is known as the variance

There is an established level at which a variance needs to be

investigated

A variance may be favorable or unfavorable and may be related to

patient volume efficiency in relation to nursing care hours provided

rates in hourly rates paid or in non-salary expenditures

Position Control- a tool to monitor actual numbers of employees to

the number of FTErsquos budgeted


8

Why you need budgeting skills

oAbsolutely essential management skill

oFinancial viability

oQuality patient care

oUnit operational efficiency

oStaff satisfaction

oLeadership expectation

oMost nurse managers do not come into

the job with these skills


9

Department Patient Nurse ratio

ICUCCUNNN Burnt

1 1

Paediatric and Emergency

3 1

General Wards 6 1

Isolation ward 2 1

OPD (each) 1

Dressing Room (each)

1

OT 3 1


10

Capital Budgeting

Process


11

Identify immediate needs

New services

New technology

Broken equipment


12

Identify Long-term needs

New services

New patient populations

New technology

Improved technology

Equipment replacement plan

Elimination of rentals


13

Give what they want

Get input

MDs (Intensivists surgeons

cardiologistspecialists)

RN Staff

Respiratory Therapy

Ancillary staff


14

Vendors

1048707 Develop (compliant) vendor relationships

throughout the year

1048707 Be aware of contracted vendors

1048707 Become knowledgeable about products

1048707 Ask for demos

1048707 Ask for references (and check them)

1048707 Evaluate the literature provided to you

1048707 Drive a hard bargain

1048707 Donrsquot forget trade-in value

1048707 Consider contract for training costs


15

Hidden Sources

Investigate sources of funding

Technology committees

Specialty funds

Workplace safety funds

Patient safety funds

Equipment used in Clinical Trials

Vendor trials

Contingency Funds


com

16

Make a convincing case

How does this equipment improve

quality of patient care

Is it a regulatory compliance issue

Will it improve patient safety

Will it improve staff safety

Will it save you money in the long

run


17

Final Advice

Be mindful of deadlines

Allow enough time for each step of the

process

Vendor response time

Paperwork

Localregionalcorporate approvals

Fiscal year


18

Budget Variance

in the

Operating Budget

WHY ARE

YOU

OVER

BUDGET


19

Budget Variance

bullPayroll budget

bullNon-payroll budget


20

Non-payroll Operating Budget

Supply Costs

Equipment Costs

Operational Costs


21

Non-payroll costs

bullUnit upkeep construction

bullOperational Costs

bullEducation

bullConference fees

bullReferences materials

bullEmployee recognition


22

Non-payroll (cont)

Transportation

Traveler housing

One-time expenses

Lost patient belongings


23

Supply Costs

Ask yourself

ldquoIs there a change in the supply

OR

a change in the patientsrdquo


com

24

Change in supply cost

New product

Change in cost of product

Change in vendor

Change in contract price

Substitute product

Stocking Issues


25

Change in Patient

bullChange in volume

bullChange in patient population

bullIndividual patient need


com

26

Equipment Cost

Purchases

Rentals

Maintenance

Vendor change

Contract Change

Consider capitated costs for rentals


27

Payroll Budget

Simply puthellip

What you pay the people who

take care of the patients


28

Payroll Budgeting Tips

1048707 Budget to full-time equivalents

(FTEs) and dollars

1048707 Account for inflation and salary

increases

1048707 Factor in contractual obligations

1048707 Estimate non-productive time

1048707 Account for anticipated changes in

patient volume and acuity


29

Payroll budget

1048707 Volume

1048707 Acuity

1048707 Overtime Pay

1048707 Penalty Pay

1048707 Registry and Traveler Pay

Payroll Variance

1048707 Volume

1048707 HPPD

1048707 CPPD


30

Volume

January Patient Days

Budgeted = 310 Actual = 434 Variance =

124

To calculate volume variance

Variance daysbudgeted days

124310 = 4

Conclusion

You are 40 over your budgeted volume


31

Summary of Variance

Examine Payroll and Non-payroll costs

Look at both in relation to volume

Non-payroll

Supply cost

Equipment costs

Other operating costs Payroll

Payroll

OT and Registry Usage

Training Costs

Concisely explain why


32

Developing a Staffing Matrix

Required information

1048707 Predictedbudgeted average daily

census (ADC)

1048707 Historical trends

1048707 Population changeschanges in case

mix

1048707 Changes in servicespecialty

offerings


33

Hours Per Patient Day

HPPD = number of hours worked in the 24

hour period divided by the

midnight census

Example

NOC shift staffed with 4 RNs

DAY shift staffed with 5 RNs and a NA

PM shift staffed with 5 RNs and a NA

Midnight census = 8

HPPD = (16 employees x 8 hours) census

of 8 = 1288=16


34

Cost Per Patient Day

CPPD =

[(Total RNs 8 hours) hourly salary +

(Total LVNs 8 hours) hourly salary +

(Total NAs 8 hours) hourly salary)]

divided by midnight census


35

Developing a Position Control

Document


1048707 Budgeted Average Daily Census (ADC)

1048707 Required full-time equivalents (FTEs) in each

job category (from staffing matrix)

1048707 Current hired FTEs in each job category per

shift

1048707 Current Posted FTEs in each job category per

shift

1048707 Historical use of non-productive time


36

ANALYSIS

1 What can we determine from this position

control document

2 Have we budgeted for enough staff

3 Do we currently have enough staff

4 What additional positions would we need to

post


com

37

Step one Review past performance

1 As a starting point the nurse executive will require to review the following


38

a The financial records from prior financial periods as a basis for planning

b The present activities of the nursing division


39

c The activities that the division plans to institute during the projected financial period

d Those activities the division plans to delete during the projected period


com

40

bull Step two Review the organizations goals and projections

bull The nurse executive has to study the organizations goals and financial projections thoroughly - Items in the major budgetary report that affect the nursing department should be determined


41

bull Step three Review of the variances with higher levels of management

bull Once the goal statement is finished it (together with the actual versus budget analysis done earlier) should be reviewed with higher level management


42

bull The departmental goals proposed should be carefully considered as well as the variances their causes and proposed corrective actions should be reviewed

bull Once the final statement for the department is in place the new budgeting process can begin in earnest


43

bull Step four Actual preparation of the budget

bull The actual preparation of a new budget can be done based on a previous budgetary plan or newly proposed plan (if a newly developed or modified service)


com

44

bull To complete the budget a budget worksheet is essential Worksheet is a tool used by managers to prepare their budget It includes a number of columns including information about


45

a) Historic information with old budget

b) Actual numbers with comments explaining the variances

c) Revenue and costs


com

46

What have you learned

Capital Budget

Identify short and long-term needs

Work effectively with vendors

Plan ahead and allow lots of time

Analysis of Operating Budget variance

Payroll

Non-payroll

Staffing Matrices

Position Control


47

The quickest way to get what you want is to help others get what they want


48

SHIFT TO POPULATION BASED CARE AND INCREASING COMPLEXICITY OF PATIENT CARE


49

THE GREAT THING IN THIS WORLD IS NOT SO MUCH WHERE WE STANDhellip BUT IN WHAT DIRECTION WE ARE GOINGhelliphellip


50


51


52

Healthcare organizations are

increasingly focused on cost-

containment and efficacious use of

financial resources Todayrsquos nursing

leaders require budgeting knowledge

in order to efficiently manage

operations in the patient care

environment and meet financial targets


Budgets




















4

Cost and Profit









5







directly



6








increases


com

7

Variance Analysis





investigated







8






oStaff satisfaction





9


ICUCCUNNN Burnt

1 1


3 1

General Wards 6 1

Isolation ward 2 1

OPD (each) 1


1

OT 3 1


10

Capital Budgeting

Process


11


New services

New technology

Broken equipment


12


New services


New technology

Improved technology




13

Give what they want

Get input



RN Staff

Respiratory Therapy

Ancillary staff


14

Vendors


throughout the year










15

Hidden Sources



Specialty funds




Vendor trials

Contingency Funds


com

16








run


17

Final Advice



process


Paperwork


Fiscal year


18

Budget Variance

in the

Operating Budget

WHY ARE

YOU

OVER

BUDGET


19

Budget Variance

bullPayroll budget



20


Supply Costs

Equipment Costs

Operational Costs


21

Non-payroll costs



bullEducation

bullConference fees




22

Non-payroll (cont)

Transportation

Traveler housing

One-time expenses



23

Supply Costs

Ask yourself


OR



com

24


New product


Change in vendor


Substitute product

Stocking Issues


25

Change in Patient





com

26

Equipment Cost

Purchases

Rentals

Maintenance

Vendor change

Contract Change



27

Payroll Budget

Simply puthellip




28



(FTEs) and dollars


increases






29

Payroll budget

1048707 Volume

1048707 Acuity


1048707 Penalty Pay


Payroll Variance

1048707 Volume

1048707 HPPD

1048707 CPPD


30

Volume



124



124310 = 4

Conclusion



31

Summary of Variance



Non-payroll

Supply cost

Equipment costs


Payroll


Training Costs



32




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52

Budgets




















4

Cost and Profit









5







directly



6








increases


com

7

Variance Analysis





investigated







8






oStaff satisfaction





9


ICUCCUNNN Burnt

1 1


3 1

General Wards 6 1

Isolation ward 2 1

OPD (each) 1


1

OT 3 1


10

Capital Budgeting

Process


11


New services

New technology

Broken equipment


12


New services


New technology

Improved technology




13

Give what they want

Get input



RN Staff

Respiratory Therapy

Ancillary staff


14

Vendors


throughout the year










15

Hidden Sources



Specialty funds




Vendor trials

Contingency Funds


com

16








run


17

Final Advice



process


Paperwork


Fiscal year


18

Budget Variance

in the

Operating Budget

WHY ARE

YOU

OVER

BUDGET


19

Budget Variance

bullPayroll budget



20


Supply Costs

Equipment Costs

Operational Costs


21

Non-payroll costs



bullEducation

bullConference fees




22

Non-payroll (cont)

Transportation

Traveler housing

One-time expenses



23

Supply Costs

Ask yourself


OR



com

24


New product


Change in vendor


Substitute product

Stocking Issues


25

Change in Patient





com

26

Equipment Cost

Purchases

Rentals

Maintenance

Vendor change

Contract Change



27

Payroll Budget

Simply puthellip




28



(FTEs) and dollars


increases






29

Payroll budget

1048707 Volume

1048707 Acuity


1048707 Penalty Pay


Payroll Variance

1048707 Volume

1048707 HPPD

1048707 CPPD


30

Volume



124



124310 = 4

Conclusion



31

Summary of Variance



Non-payroll

Supply cost

Equipment costs


Payroll


Training Costs



32




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52












4

Cost and Profit









5







directly



6








increases


com

7

Variance Analysis





investigated







8






oStaff satisfaction





9


ICUCCUNNN Burnt

1 1


3 1

General Wards 6 1

Isolation ward 2 1

OPD (each) 1


1

OT 3 1


10

Capital Budgeting

Process


11


New services

New technology

Broken equipment


12


New services


New technology

Improved technology




13

Give what they want

Get input



RN Staff

Respiratory Therapy

Ancillary staff


14

Vendors


throughout the year










15

Hidden Sources



Specialty funds




Vendor trials

Contingency Funds


com

16








run


17

Final Advice



process


Paperwork


Fiscal year


18

Budget Variance

in the

Operating Budget

WHY ARE

YOU

OVER

BUDGET


19

Budget Variance

bullPayroll budget



20


Supply Costs

Equipment Costs

Operational Costs


21

Non-payroll costs



bullEducation

bullConference fees




22

Non-payroll (cont)

Transportation

Traveler housing

One-time expenses



23

Supply Costs

Ask yourself


OR



com

24


New product


Change in vendor


Substitute product

Stocking Issues


25

Change in Patient





com

26

Equipment Cost

Purchases

Rentals

Maintenance

Vendor change

Contract Change



27

Payroll Budget

Simply puthellip




28



(FTEs) and dollars


increases






29

Payroll budget

1048707 Volume

1048707 Acuity


1048707 Penalty Pay


Payroll Variance

1048707 Volume

1048707 HPPD

1048707 CPPD


30

Volume



124



124310 = 4

Conclusion



31

Summary of Variance



Non-payroll

Supply cost

Equipment costs


Payroll


Training Costs



32




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52

Cost and Profit









5







directly



6








increases


com

7

Variance Analysis





investigated







8






oStaff satisfaction





9


ICUCCUNNN Burnt

1 1


3 1

General Wards 6 1

Isolation ward 2 1

OPD (each) 1


1

OT 3 1


10

Capital Budgeting

Process


11


New services

New technology

Broken equipment


12


New services


New technology

Improved technology




13

Give what they want

Get input



RN Staff

Respiratory Therapy

Ancillary staff


14

Vendors


throughout the year










15

Hidden Sources



Specialty funds




Vendor trials

Contingency Funds


com

16








run


17

Final Advice



process


Paperwork


Fiscal year


18

Budget Variance

in the

Operating Budget

WHY ARE

YOU

OVER

BUDGET


19

Budget Variance

bullPayroll budget



20


Supply Costs

Equipment Costs

Operational Costs


21

Non-payroll costs



bullEducation

bullConference fees




22

Non-payroll (cont)

Transportation

Traveler housing

One-time expenses



23

Supply Costs

Ask yourself


OR



com

24


New product


Change in vendor


Substitute product

Stocking Issues


25

Change in Patient





com

26

Equipment Cost

Purchases

Rentals

Maintenance

Vendor change

Contract Change



27

Payroll Budget

Simply puthellip




28



(FTEs) and dollars


increases






29

Payroll budget

1048707 Volume

1048707 Acuity


1048707 Penalty Pay


Payroll Variance

1048707 Volume

1048707 HPPD

1048707 CPPD


30

Volume



124



124310 = 4

Conclusion



31

Summary of Variance



Non-payroll

Supply cost

Equipment costs


Payroll


Training Costs



32




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52







directly



6








increases


com

7

Variance Analysis





investigated







8






oStaff satisfaction





9


ICUCCUNNN Burnt

1 1


3 1

General Wards 6 1

Isolation ward 2 1

OPD (each) 1


1

OT 3 1


10

Capital Budgeting

Process


11


New services

New technology

Broken equipment


12


New services


New technology

Improved technology




13

Give what they want

Get input



RN Staff

Respiratory Therapy

Ancillary staff


14

Vendors


throughout the year










15

Hidden Sources



Specialty funds




Vendor trials

Contingency Funds


com

16








run


17

Final Advice



process


Paperwork


Fiscal year


18

Budget Variance

in the

Operating Budget

WHY ARE

YOU

OVER

BUDGET


19

Budget Variance

bullPayroll budget



20


Supply Costs

Equipment Costs

Operational Costs


21

Non-payroll costs



bullEducation

bullConference fees




22

Non-payroll (cont)

Transportation

Traveler housing

One-time expenses



23

Supply Costs

Ask yourself


OR



com

24


New product


Change in vendor


Substitute product

Stocking Issues


25

Change in Patient





com

26

Equipment Cost

Purchases

Rentals

Maintenance

Vendor change

Contract Change



27

Payroll Budget

Simply puthellip




28



(FTEs) and dollars


increases






29

Payroll budget

1048707 Volume

1048707 Acuity


1048707 Penalty Pay


Payroll Variance

1048707 Volume

1048707 HPPD

1048707 CPPD


30

Volume



124



124310 = 4

Conclusion



31

Summary of Variance



Non-payroll

Supply cost

Equipment costs


Payroll


Training Costs



32




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52








increases


com

7

Variance Analysis





investigated







8






oStaff satisfaction





9


ICUCCUNNN Burnt

1 1


3 1

General Wards 6 1

Isolation ward 2 1

OPD (each) 1


1

OT 3 1


10

Capital Budgeting

Process


11


New services

New technology

Broken equipment


12


New services


New technology

Improved technology




13

Give what they want

Get input



RN Staff

Respiratory Therapy

Ancillary staff


14

Vendors


throughout the year










15

Hidden Sources



Specialty funds




Vendor trials

Contingency Funds


com

16








run


17

Final Advice



process


Paperwork


Fiscal year


18

Budget Variance

in the

Operating Budget

WHY ARE

YOU

OVER

BUDGET


19

Budget Variance

bullPayroll budget



20


Supply Costs

Equipment Costs

Operational Costs


21

Non-payroll costs



bullEducation

bullConference fees




22

Non-payroll (cont)

Transportation

Traveler housing

One-time expenses



23

Supply Costs

Ask yourself


OR



com

24


New product


Change in vendor


Substitute product

Stocking Issues


25

Change in Patient





com

26

Equipment Cost

Purchases

Rentals

Maintenance

Vendor change

Contract Change



27

Payroll Budget

Simply puthellip




28



(FTEs) and dollars


increases






29

Payroll budget

1048707 Volume

1048707 Acuity


1048707 Penalty Pay


Payroll Variance

1048707 Volume

1048707 HPPD

1048707 CPPD


30

Volume



124



124310 = 4

Conclusion



31

Summary of Variance



Non-payroll

Supply cost

Equipment costs


Payroll


Training Costs



32




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52

Variance Analysis





investigated







8






oStaff satisfaction





9


ICUCCUNNN Burnt

1 1


3 1

General Wards 6 1

Isolation ward 2 1

OPD (each) 1


1

OT 3 1


10

Capital Budgeting

Process


11


New services

New technology

Broken equipment


12


New services


New technology

Improved technology




13

Give what they want

Get input



RN Staff

Respiratory Therapy

Ancillary staff


14

Vendors


throughout the year










15

Hidden Sources



Specialty funds




Vendor trials

Contingency Funds


com

16








run


17

Final Advice



process


Paperwork


Fiscal year


18

Budget Variance

in the

Operating Budget

WHY ARE

YOU

OVER

BUDGET


19

Budget Variance

bullPayroll budget



20


Supply Costs

Equipment Costs

Operational Costs


21

Non-payroll costs



bullEducation

bullConference fees




22

Non-payroll (cont)

Transportation

Traveler housing

One-time expenses



23

Supply Costs

Ask yourself


OR



com

24


New product


Change in vendor


Substitute product

Stocking Issues


25

Change in Patient





com

26

Equipment Cost

Purchases

Rentals

Maintenance

Vendor change

Contract Change



27

Payroll Budget

Simply puthellip




28



(FTEs) and dollars


increases






29

Payroll budget

1048707 Volume

1048707 Acuity


1048707 Penalty Pay


Payroll Variance

1048707 Volume

1048707 HPPD

1048707 CPPD


30

Volume



124



124310 = 4

Conclusion



31

Summary of Variance



Non-payroll

Supply cost

Equipment costs


Payroll


Training Costs



32




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52






oStaff satisfaction





9


ICUCCUNNN Burnt

1 1


3 1

General Wards 6 1

Isolation ward 2 1

OPD (each) 1


1

OT 3 1


10

Capital Budgeting

Process


11


New services

New technology

Broken equipment


12


New services


New technology

Improved technology




13

Give what they want

Get input



RN Staff

Respiratory Therapy

Ancillary staff


14

Vendors


throughout the year










15

Hidden Sources



Specialty funds




Vendor trials

Contingency Funds


com

16








run


17

Final Advice



process


Paperwork


Fiscal year


18

Budget Variance

in the

Operating Budget

WHY ARE

YOU

OVER

BUDGET


19

Budget Variance

bullPayroll budget



20


Supply Costs

Equipment Costs

Operational Costs


21

Non-payroll costs



bullEducation

bullConference fees




22

Non-payroll (cont)

Transportation

Traveler housing

One-time expenses



23

Supply Costs

Ask yourself


OR



com

24


New product


Change in vendor


Substitute product

Stocking Issues


25

Change in Patient





com

26

Equipment Cost

Purchases

Rentals

Maintenance

Vendor change

Contract Change



27

Payroll Budget

Simply puthellip




28



(FTEs) and dollars


increases






29

Payroll budget

1048707 Volume

1048707 Acuity


1048707 Penalty Pay


Payroll Variance

1048707 Volume

1048707 HPPD

1048707 CPPD


30

Volume



124



124310 = 4

Conclusion



31

Summary of Variance



Non-payroll

Supply cost

Equipment costs


Payroll


Training Costs



32




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52


ICUCCUNNN Burnt

1 1


3 1

General Wards 6 1

Isolation ward 2 1

OPD (each) 1


1

OT 3 1


10

Capital Budgeting

Process


11


New services

New technology

Broken equipment


12


New services


New technology

Improved technology




13

Give what they want

Get input



RN Staff

Respiratory Therapy

Ancillary staff


14

Vendors


throughout the year










15

Hidden Sources



Specialty funds




Vendor trials

Contingency Funds


com

16








run


17

Final Advice



process


Paperwork


Fiscal year


18

Budget Variance

in the

Operating Budget

WHY ARE

YOU

OVER

BUDGET


19

Budget Variance

bullPayroll budget



20


Supply Costs

Equipment Costs

Operational Costs


21

Non-payroll costs



bullEducation

bullConference fees




22

Non-payroll (cont)

Transportation

Traveler housing

One-time expenses



23

Supply Costs

Ask yourself


OR



com

24


New product


Change in vendor


Substitute product

Stocking Issues


25

Change in Patient





com

26

Equipment Cost

Purchases

Rentals

Maintenance

Vendor change

Contract Change



27

Payroll Budget

Simply puthellip




28



(FTEs) and dollars


increases






29

Payroll budget

1048707 Volume

1048707 Acuity


1048707 Penalty Pay


Payroll Variance

1048707 Volume

1048707 HPPD

1048707 CPPD


30

Volume



124



124310 = 4

Conclusion



31

Summary of Variance



Non-payroll

Supply cost

Equipment costs


Payroll


Training Costs



32




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52

Capital Budgeting

Process


11


New services

New technology

Broken equipment


12


New services


New technology

Improved technology




13

Give what they want

Get input



RN Staff

Respiratory Therapy

Ancillary staff


14

Vendors


throughout the year










15

Hidden Sources



Specialty funds




Vendor trials

Contingency Funds


com

16








run


17

Final Advice



process


Paperwork


Fiscal year


18

Budget Variance

in the

Operating Budget

WHY ARE

YOU

OVER

BUDGET


19

Budget Variance

bullPayroll budget



20


Supply Costs

Equipment Costs

Operational Costs


21

Non-payroll costs



bullEducation

bullConference fees




22

Non-payroll (cont)

Transportation

Traveler housing

One-time expenses



23

Supply Costs

Ask yourself


OR



com

24


New product


Change in vendor


Substitute product

Stocking Issues


25

Change in Patient





com

26

Equipment Cost

Purchases

Rentals

Maintenance

Vendor change

Contract Change



27

Payroll Budget

Simply puthellip




28



(FTEs) and dollars


increases






29

Payroll budget

1048707 Volume

1048707 Acuity


1048707 Penalty Pay


Payroll Variance

1048707 Volume

1048707 HPPD

1048707 CPPD


30

Volume



124



124310 = 4

Conclusion



31

Summary of Variance



Non-payroll

Supply cost

Equipment costs


Payroll


Training Costs



32




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52


New services

New technology

Broken equipment


12


New services


New technology

Improved technology




13

Give what they want

Get input



RN Staff

Respiratory Therapy

Ancillary staff


14

Vendors


throughout the year










15

Hidden Sources



Specialty funds




Vendor trials

Contingency Funds


com

16








run


17

Final Advice



process


Paperwork


Fiscal year


18

Budget Variance

in the

Operating Budget

WHY ARE

YOU

OVER

BUDGET


19

Budget Variance

bullPayroll budget



20


Supply Costs

Equipment Costs

Operational Costs


21

Non-payroll costs



bullEducation

bullConference fees




22

Non-payroll (cont)

Transportation

Traveler housing

One-time expenses



23

Supply Costs

Ask yourself


OR



com

24


New product


Change in vendor


Substitute product

Stocking Issues


25

Change in Patient





com

26

Equipment Cost

Purchases

Rentals

Maintenance

Vendor change

Contract Change



27

Payroll Budget

Simply puthellip




28



(FTEs) and dollars


increases






29

Payroll budget

1048707 Volume

1048707 Acuity


1048707 Penalty Pay


Payroll Variance

1048707 Volume

1048707 HPPD

1048707 CPPD


30

Volume



124



124310 = 4

Conclusion



31

Summary of Variance



Non-payroll

Supply cost

Equipment costs


Payroll


Training Costs



32




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52


New services


New technology

Improved technology




13

Give what they want

Get input



RN Staff

Respiratory Therapy

Ancillary staff


14

Vendors


throughout the year










15

Hidden Sources



Specialty funds




Vendor trials

Contingency Funds


com

16








run


17

Final Advice



process


Paperwork


Fiscal year


18

Budget Variance

in the

Operating Budget

WHY ARE

YOU

OVER

BUDGET


19

Budget Variance

bullPayroll budget



20


Supply Costs

Equipment Costs

Operational Costs


21

Non-payroll costs



bullEducation

bullConference fees




22

Non-payroll (cont)

Transportation

Traveler housing

One-time expenses



23

Supply Costs

Ask yourself


OR



com

24


New product


Change in vendor


Substitute product

Stocking Issues


25

Change in Patient





com

26

Equipment Cost

Purchases

Rentals

Maintenance

Vendor change

Contract Change



27

Payroll Budget

Simply puthellip




28



(FTEs) and dollars


increases






29

Payroll budget

1048707 Volume

1048707 Acuity


1048707 Penalty Pay


Payroll Variance

1048707 Volume

1048707 HPPD

1048707 CPPD


30

Volume



124



124310 = 4

Conclusion



31

Summary of Variance



Non-payroll

Supply cost

Equipment costs


Payroll


Training Costs



32




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52

Give what they want

Get input



RN Staff

Respiratory Therapy

Ancillary staff


14

Vendors


throughout the year










15

Hidden Sources



Specialty funds




Vendor trials

Contingency Funds


com

16








run


17

Final Advice



process


Paperwork


Fiscal year


18

Budget Variance

in the

Operating Budget

WHY ARE

YOU

OVER

BUDGET


19

Budget Variance

bullPayroll budget



20


Supply Costs

Equipment Costs

Operational Costs


21

Non-payroll costs



bullEducation

bullConference fees




22

Non-payroll (cont)

Transportation

Traveler housing

One-time expenses



23

Supply Costs

Ask yourself


OR



com

24


New product


Change in vendor


Substitute product

Stocking Issues


25

Change in Patient





com

26

Equipment Cost

Purchases

Rentals

Maintenance

Vendor change

Contract Change



27

Payroll Budget

Simply puthellip




28



(FTEs) and dollars


increases






29

Payroll budget

1048707 Volume

1048707 Acuity


1048707 Penalty Pay


Payroll Variance

1048707 Volume

1048707 HPPD

1048707 CPPD


30

Volume



124



124310 = 4

Conclusion



31

Summary of Variance



Non-payroll

Supply cost

Equipment costs


Payroll


Training Costs



32




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52

Vendors


throughout the year










15

Hidden Sources



Specialty funds




Vendor trials

Contingency Funds


com

16








run


17

Final Advice



process


Paperwork


Fiscal year


18

Budget Variance

in the

Operating Budget

WHY ARE

YOU

OVER

BUDGET


19

Budget Variance

bullPayroll budget



20


Supply Costs

Equipment Costs

Operational Costs


21

Non-payroll costs



bullEducation

bullConference fees




22

Non-payroll (cont)

Transportation

Traveler housing

One-time expenses



23

Supply Costs

Ask yourself


OR



com

24


New product


Change in vendor


Substitute product

Stocking Issues


25

Change in Patient





com

26

Equipment Cost

Purchases

Rentals

Maintenance

Vendor change

Contract Change



27

Payroll Budget

Simply puthellip




28



(FTEs) and dollars


increases






29

Payroll budget

1048707 Volume

1048707 Acuity


1048707 Penalty Pay


Payroll Variance

1048707 Volume

1048707 HPPD

1048707 CPPD


30

Volume



124



124310 = 4

Conclusion



31

Summary of Variance



Non-payroll

Supply cost

Equipment costs


Payroll


Training Costs



32




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52

Hidden Sources



Specialty funds




Vendor trials

Contingency Funds


com

16








run


17

Final Advice



process


Paperwork


Fiscal year


18

Budget Variance

in the

Operating Budget

WHY ARE

YOU

OVER

BUDGET


19

Budget Variance

bullPayroll budget



20


Supply Costs

Equipment Costs

Operational Costs


21

Non-payroll costs



bullEducation

bullConference fees




22

Non-payroll (cont)

Transportation

Traveler housing

One-time expenses



23

Supply Costs

Ask yourself


OR



com

24


New product


Change in vendor


Substitute product

Stocking Issues


25

Change in Patient





com

26

Equipment Cost

Purchases

Rentals

Maintenance

Vendor change

Contract Change



27

Payroll Budget

Simply puthellip




28



(FTEs) and dollars


increases






29

Payroll budget

1048707 Volume

1048707 Acuity


1048707 Penalty Pay


Payroll Variance

1048707 Volume

1048707 HPPD

1048707 CPPD


30

Volume



124



124310 = 4

Conclusion



31

Summary of Variance



Non-payroll

Supply cost

Equipment costs


Payroll


Training Costs



32




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52








run


17

Final Advice



process


Paperwork


Fiscal year


18

Budget Variance

in the

Operating Budget

WHY ARE

YOU

OVER

BUDGET


19

Budget Variance

bullPayroll budget



20


Supply Costs

Equipment Costs

Operational Costs


21

Non-payroll costs



bullEducation

bullConference fees




22

Non-payroll (cont)

Transportation

Traveler housing

One-time expenses



23

Supply Costs

Ask yourself


OR



com

24


New product


Change in vendor


Substitute product

Stocking Issues


25

Change in Patient





com

26

Equipment Cost

Purchases

Rentals

Maintenance

Vendor change

Contract Change



27

Payroll Budget

Simply puthellip




28



(FTEs) and dollars


increases






29

Payroll budget

1048707 Volume

1048707 Acuity


1048707 Penalty Pay


Payroll Variance

1048707 Volume

1048707 HPPD

1048707 CPPD


30

Volume



124



124310 = 4

Conclusion



31

Summary of Variance



Non-payroll

Supply cost

Equipment costs


Payroll


Training Costs



32




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52

Final Advice



process


Paperwork


Fiscal year


18

Budget Variance

in the

Operating Budget

WHY ARE

YOU

OVER

BUDGET


19

Budget Variance

bullPayroll budget



20


Supply Costs

Equipment Costs

Operational Costs


21

Non-payroll costs



bullEducation

bullConference fees




22

Non-payroll (cont)

Transportation

Traveler housing

One-time expenses



23

Supply Costs

Ask yourself


OR



com

24


New product


Change in vendor


Substitute product

Stocking Issues


25

Change in Patient





com

26

Equipment Cost

Purchases

Rentals

Maintenance

Vendor change

Contract Change



27

Payroll Budget

Simply puthellip




28



(FTEs) and dollars


increases






29

Payroll budget

1048707 Volume

1048707 Acuity


1048707 Penalty Pay


Payroll Variance

1048707 Volume

1048707 HPPD

1048707 CPPD


30

Volume



124



124310 = 4

Conclusion



31

Summary of Variance



Non-payroll

Supply cost

Equipment costs


Payroll


Training Costs



32




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52

Budget Variance

in the

Operating Budget

WHY ARE

YOU

OVER

BUDGET


19

Budget Variance

bullPayroll budget



20


Supply Costs

Equipment Costs

Operational Costs


21

Non-payroll costs



bullEducation

bullConference fees




22

Non-payroll (cont)

Transportation

Traveler housing

One-time expenses



23

Supply Costs

Ask yourself


OR



com

24


New product


Change in vendor


Substitute product

Stocking Issues


25

Change in Patient





com

26

Equipment Cost

Purchases

Rentals

Maintenance

Vendor change

Contract Change



27

Payroll Budget

Simply puthellip




28



(FTEs) and dollars


increases






29

Payroll budget

1048707 Volume

1048707 Acuity


1048707 Penalty Pay


Payroll Variance

1048707 Volume

1048707 HPPD

1048707 CPPD


30

Volume



124



124310 = 4

Conclusion



31

Summary of Variance



Non-payroll

Supply cost

Equipment costs


Payroll


Training Costs



32




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52

Budget Variance

bullPayroll budget



20


Supply Costs

Equipment Costs

Operational Costs


21

Non-payroll costs



bullEducation

bullConference fees




22

Non-payroll (cont)

Transportation

Traveler housing

One-time expenses



23

Supply Costs

Ask yourself


OR



com

24


New product


Change in vendor


Substitute product

Stocking Issues


25

Change in Patient





com

26

Equipment Cost

Purchases

Rentals

Maintenance

Vendor change

Contract Change



27

Payroll Budget

Simply puthellip




28



(FTEs) and dollars


increases






29

Payroll budget

1048707 Volume

1048707 Acuity


1048707 Penalty Pay


Payroll Variance

1048707 Volume

1048707 HPPD

1048707 CPPD


30

Volume



124



124310 = 4

Conclusion



31

Summary of Variance



Non-payroll

Supply cost

Equipment costs


Payroll


Training Costs



32




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52


Supply Costs

Equipment Costs

Operational Costs


21

Non-payroll costs



bullEducation

bullConference fees




22

Non-payroll (cont)

Transportation

Traveler housing

One-time expenses



23

Supply Costs

Ask yourself


OR



com

24


New product


Change in vendor


Substitute product

Stocking Issues


25

Change in Patient





com

26

Equipment Cost

Purchases

Rentals

Maintenance

Vendor change

Contract Change



27

Payroll Budget

Simply puthellip




28



(FTEs) and dollars


increases






29

Payroll budget

1048707 Volume

1048707 Acuity


1048707 Penalty Pay


Payroll Variance

1048707 Volume

1048707 HPPD

1048707 CPPD


30

Volume



124



124310 = 4

Conclusion



31

Summary of Variance



Non-payroll

Supply cost

Equipment costs


Payroll


Training Costs



32




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52

Non-payroll costs



bullEducation

bullConference fees




22

Non-payroll (cont)

Transportation

Traveler housing

One-time expenses



23

Supply Costs

Ask yourself


OR



com

24


New product


Change in vendor


Substitute product

Stocking Issues


25

Change in Patient





com

26

Equipment Cost

Purchases

Rentals

Maintenance

Vendor change

Contract Change



27

Payroll Budget

Simply puthellip




28



(FTEs) and dollars


increases






29

Payroll budget

1048707 Volume

1048707 Acuity


1048707 Penalty Pay


Payroll Variance

1048707 Volume

1048707 HPPD

1048707 CPPD


30

Volume



124



124310 = 4

Conclusion



31

Summary of Variance



Non-payroll

Supply cost

Equipment costs


Payroll


Training Costs



32




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52

Non-payroll (cont)

Transportation

Traveler housing

One-time expenses



23

Supply Costs

Ask yourself


OR



com

24


New product


Change in vendor


Substitute product

Stocking Issues


25

Change in Patient





com

26

Equipment Cost

Purchases

Rentals

Maintenance

Vendor change

Contract Change



27

Payroll Budget

Simply puthellip




28



(FTEs) and dollars


increases






29

Payroll budget

1048707 Volume

1048707 Acuity


1048707 Penalty Pay


Payroll Variance

1048707 Volume

1048707 HPPD

1048707 CPPD


30

Volume



124



124310 = 4

Conclusion



31

Summary of Variance



Non-payroll

Supply cost

Equipment costs


Payroll


Training Costs



32




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52

Supply Costs

Ask yourself


OR



com

24


New product


Change in vendor


Substitute product

Stocking Issues


25

Change in Patient





com

26

Equipment Cost

Purchases

Rentals

Maintenance

Vendor change

Contract Change



27

Payroll Budget

Simply puthellip




28



(FTEs) and dollars


increases






29

Payroll budget

1048707 Volume

1048707 Acuity


1048707 Penalty Pay


Payroll Variance

1048707 Volume

1048707 HPPD

1048707 CPPD


30

Volume



124



124310 = 4

Conclusion



31

Summary of Variance



Non-payroll

Supply cost

Equipment costs


Payroll


Training Costs



32




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52


New product


Change in vendor


Substitute product

Stocking Issues


25

Change in Patient





com

26

Equipment Cost

Purchases

Rentals

Maintenance

Vendor change

Contract Change



27

Payroll Budget

Simply puthellip




28



(FTEs) and dollars


increases






29

Payroll budget

1048707 Volume

1048707 Acuity


1048707 Penalty Pay


Payroll Variance

1048707 Volume

1048707 HPPD

1048707 CPPD


30

Volume



124



124310 = 4

Conclusion



31

Summary of Variance



Non-payroll

Supply cost

Equipment costs


Payroll


Training Costs



32




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52

Change in Patient





com

26

Equipment Cost

Purchases

Rentals

Maintenance

Vendor change

Contract Change



27

Payroll Budget

Simply puthellip




28



(FTEs) and dollars


increases






29

Payroll budget

1048707 Volume

1048707 Acuity


1048707 Penalty Pay


Payroll Variance

1048707 Volume

1048707 HPPD

1048707 CPPD


30

Volume



124



124310 = 4

Conclusion



31

Summary of Variance



Non-payroll

Supply cost

Equipment costs


Payroll


Training Costs



32




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52

Equipment Cost

Purchases

Rentals

Maintenance

Vendor change

Contract Change



27

Payroll Budget

Simply puthellip




28



(FTEs) and dollars


increases






29

Payroll budget

1048707 Volume

1048707 Acuity


1048707 Penalty Pay


Payroll Variance

1048707 Volume

1048707 HPPD

1048707 CPPD


30

Volume



124



124310 = 4

Conclusion



31

Summary of Variance



Non-payroll

Supply cost

Equipment costs


Payroll


Training Costs



32




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52

Payroll Budget

Simply puthellip




28



(FTEs) and dollars


increases






29

Payroll budget

1048707 Volume

1048707 Acuity


1048707 Penalty Pay


Payroll Variance

1048707 Volume

1048707 HPPD

1048707 CPPD


30

Volume



124



124310 = 4

Conclusion



31

Summary of Variance



Non-payroll

Supply cost

Equipment costs


Payroll


Training Costs



32




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52



(FTEs) and dollars


increases






29

Payroll budget

1048707 Volume

1048707 Acuity


1048707 Penalty Pay


Payroll Variance

1048707 Volume

1048707 HPPD

1048707 CPPD


30

Volume



124



124310 = 4

Conclusion



31

Summary of Variance



Non-payroll

Supply cost

Equipment costs


Payroll


Training Costs



32




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52

Payroll budget

1048707 Volume

1048707 Acuity


1048707 Penalty Pay


Payroll Variance

1048707 Volume

1048707 HPPD

1048707 CPPD


30

Volume



124



124310 = 4

Conclusion



31

Summary of Variance



Non-payroll

Supply cost

Equipment costs


Payroll


Training Costs



32




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52

Volume



124



124310 = 4

Conclusion



31

Summary of Variance



Non-payroll

Supply cost

Equipment costs


Payroll


Training Costs



32




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52

Summary of Variance



Non-payroll

Supply cost

Equipment costs


Payroll


Training Costs



32




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52




census (ADC)



mix


offerings


33




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52




midnight census

Example




Midnight census = 8


of 8 = 1288=16


34


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52


CPPD =






35


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52


Document






shift


shift



36

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52

ANALYSIS


control document




post


com

37




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52




38




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52




39




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52




com

40




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52




41




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52




42




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52




43




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52




com

44



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52



45





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52





com

46


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52


Capital Budget





Payroll

Non-payroll

Staffing Matrices

Position Control


47



48



49



50


51


52



48



49



50


51


52



49



50


51


52



50


51


52


51


52


52