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PART II Budget Principles

Spectral-Design/Shutterstock107 PART IIBudget PrinciplesCHAPTER 5 budgeting ..109 CHAPTER 6 Budget Development and Evaluation ..131 CHAPTER 7 Budget Variances ..159 CHAPTER 8 Comparing Reimbursements with Costs of Services Provided ..173 10719/06/17 12:22 10819/06/17 12:22 PM Spectral-Design/ShutterstockBudgetingPau l Brown, MSN, RN, Gary Eubank MSN, RN, and J. Michael Leger, PhD, MBA, RNOBJECTIVES Understand a high-level overview of the budgeting process. Describe how variable costs and fixed costs impact an organization s Budget . Discuss the impact of productive and non-productive hours. Demonstrate the steps in Budget preparation for a nursing 10919/06/17 12:22 PM An Introduction to BudgetingBudgets are an organization s formalized financial plans, and planning is an important activity in budgeting .

Spectral-DesignShutterstock Budgeting Paul Brown, MSN, RN, Gary Eubank MSN, RN, and J. Michael Leger, PhD, MBA, RN OBJECTIVES Understand a high-level overview of the budgeting process. Describe how variable costs and fixed costs impact an organization’s budget. Discuss the impact of productive and non-productive hours. Demonstrate the steps in budget …

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