Professional Documents
Culture Documents
• Plan that expresses the activities of an agency in terms of o These are goods or services purchased by consumers
pesos covering a specific period of time from supplies to provide a benefit to the consumers
• An operational management plan stated in terms of income o It is the benefit consumers get from the purchase of
and expenses goods and services
• Nursing budget- a plan for allocation of resources based o It is the additional utility gained by consuming one
preconceived needs for a proposed series of programs to more unit
deliver patient care during one fiscal year
• Supply
• Hospital budget- is a financial plan to meet future service
o It is the amount of goods or services the suppliers
expectations
are willing to provide at a given price
Pre Requisites for budgeting
• Demand
• Sound organizational structure with clear lines of authority
o It is the amount of goods or services the consumers
and responsibility is needed
are willing to buy at that price
• Nonmonetary statistical data- such as number admission,
• Elasticity of Demand
average length of stay, percentage of occupancy and
number of patient days- are used for planning and control of o It is the degree to which the demand for a good or
the budgetary process
service decreases in response to a price increase and
increases in response to price decrease
• Chart of accounts are designed to be consistent with the
organization plan • Cost Factor
• Management support is essential for a budgetary program o Cost is a money expended for all resources used
• Types of Expense or cost fixed Usually a set number of months before the
start of fiscal year for the budget
o They remain constant as volume increases and
decreases over a period of time • Develop objective and management
plans
• Variable Cost
• Gather all financial, historical, and
o Relate to volume and census statistical data and distribute to cost-
center manager
• Sunk Cost
• Analyze data
o Fixed expenses that cannot be recovered even if a
program is cancelled o Review and Enactment
o The cost of providing and service Present unit budget for approval
• Zero based budgeting 2. Mutual objectives- ensures that the goals of both groups,
those instituting the change and those affected by are
o It is a method of budgeting used to control cost brought into like
o Type of budget no program is take for granted and 3. Group emphasis- team emphasis, change is more successful
each program must be justified each time funds are when supported by team
requested
4. Maximum information- important to the success of change
• Program budgeting
5. Discussion of implementation
o It is a part of budget planning
6. Use of ceremony and ritual consider the culture of
o Items such as continuing education program, organization, particularly the use of rewards to reinforce the
employees benefits fares, health promotion program change
o To motivate nursing workers through analysis of o Unfreezing stage- development through problem
actual experiences awareness of a need for change
o To serve as standard to evaluate the performance of Problem is identified and diagnosed and best
nurse administrator and manger and to increase solution is selected
awareness of cost
3 possible mechanism provides input to initial 2. Diagnosing the problem
change
3. Acquiring the relevant resources
• Individual expectations are not being
4. Choosing the solution
met (lack of confirmation)
5. Gaining acceptance
• Individuals feels uncomfortable about
some action or lack of action 6. Stabilization and self renewal
1. Threatened self interest • The managers creates the condition for fulfilling the nurse
need including the removal of obstacles encouragement of
2. Embarrassment
growth and provision of guidance
3. Insecurity
• Set goals that are specific promote team work that are
4. Habits measurable and attainable
5. Complacency Action
6. Inaccurate perception • Employees perform work that meets their mutual objectives
8. Rewards or relationship • The meeting will provide a time for evaluation of results,
review, appraisal and the setting of further goals
9. Objective disagreement
Problems of MBO
10. Psychological reactions
1. Top management is not supportive- must be
11. Low tolerance for change
supportive/monitored closely
12. The changes going against the current change
2. Inconsistency exists among mangers0 can be fixed or
13. The system having been stable for a long time avoided by increase
• First advocated by Peter Drucker 4. Conflicts between goals and policies exists- policies should
give way to the goal
• Is a process where by the superior and subordinate mangers
5. Accountability is beyond the control of employees- mange
of an organization jointly, identify its common goals should modify the goal; make allowance for difference
decrease accountability
• Major arena of responsibility
6. Employees have a lack of commitment- determine the
Odrorne- a system for making organizational structure work, of
cause, produce interaction that will increase commitment
bringing about vitality and personal involvement in the hierarcy by
Managerial grid