Budgeting Concepts for Nurse Managers, 4th Edition

Budgeting Concepts for Nurse Managers

4th Edition

By Steven A. Finkler, PhD, CPA, Program in Health Policy and Management, Robert F. Wagner Graduate School of Public Service, New York University, New York, NY; and Mary McHugh


1. Introduction: The Different Types of Budgets

2. The Budgeting Process

3. Motivation and Incentives

4. Cost Concepts

5. Personnel Issues

6. Forecasting

7. Strategic Planning and Business Plans

8. The Operating Budget

9. Revenue Budgeting

10. Capital Budgeting (Technical Appendix: Quantitative Methods for Capital Budgeting)

11. Performance Budgeting

12. Cash Budgeting

13. Variance Analysis

14. Variance Analysis: Examples, Extensions, and Caveats

15. Budgeting for Information Systems

16. Budgeting for the Operating Room

17. Benchmarking, Productivity, and Cost-Benefit and Cost-Effectiveness Analysis

18. Costing Out Nursing Services

Additional Suggested Readings

Glossary

Appendix: Sample Budget Forms and Instructions