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At least 325 records · Page 18Linked to original sources
PubMed2005

President's budget concerns advocates. Prevention money cuts are dark omen.

President George W. Bush expressed support for the reauthorization of the Ryan White Care Act in his State of the Union address, but his budget for the 2006 fiscal year provided mostly flat funding with cuts in prevention activities, a sign that trouble is ahead for state budgets and AIDS service organizations struggling to provide prevention, care, and other services to growing HIV populations, AIDS advocates say.

Budgets↗
PubMed2005

Improving hospital budgeting and accountability a best practice approach.

Best practices in setting and managing healthcare organization budgets include: Using comparative benchmarks. Setting accurate, high-performance department budgets. Establishing a culture of accountability. Managing expenses. Monitoring variances and requiring corrective action plans. Employing a balanced scorecard.

Benchmarking↗
PubMed1991

Partial budget analysis of vaccinating dairy cattle against coliform mastitis with an Escherichia coli J5 vaccine.

Partial budget analysis of clinical coliform mastitis prevention supported vaccination of dairy cows with an Escherichia coli J5 vaccine. Increased profits of $57/cow lactation were predicted using a computer spreadsheet derived partial budget with generalized herd input data. Herd vaccination programs were predicted to be profitable when greater than 1% of cow lactations resulted in clinical coliform mastitis. Herd vaccination programs were predicted to be profitable at all herd milk production levels.

Animals↗
PubMed1991

Financial responsibility and budget decision making.

The nursing budget constitutes one of the largest department budgets in most hospitals and in many cases involves managing millions of dollars. The degree to which the nurse executive has freedom to control financial resources has a major impact on the hospital's ability to compete in a rapidly changing marketplace characterized by a severe nursing shortage. Findings indicate a continuing problem with authority in matters germane to resource allocation.

Adult↗
PubMedDate not supplied

Management of a departmental budget using an electronic spreadsheet.

Many dental school departments utilize computers, which provide the chairperson with important information on the status of the departmental budget. With the appropriate software, awareness of the funds remaining in each of the budget categories allows rapid decisions on a variety of issues. A computer-driven spreadsheet can be indispensable, providing essential information on current income and disbursements, and facilitating comparison with previous, current, and projected operations.

Budgets↗
PubMed1991

Use of partial budgeting to determine the economic outcome of Staphylococcus aureus intramammary infection reduction strategies in three Ohio dairy herds.

Efforts to reduce the prevalence of Staphylococcus aureus intramammary infection were monitored in 3 Ohio dairy herds. Bacteriologic culturing of milk from all lactating cows in each herd was completed multiple times to identify infected cows and monitor reduction. Partial budgeting techniques were used to determine the economic outcome of the reduction program. Of particular emphasis was the economic impact of culling to maintain or achieve milk quality premium payments on the basis of bulk tank somatic cell counts. The prevalence of S aureusinfected cows was reduced in each herd. Culturing of milk from all lactating cows appeared to be an effective method to identify infected cows. Although numbers were limited, it also appeared that culturing of composite quarter samples was effective as a herd screening test to identify S aureus-infected cows. Bacteriologic culturing had a negative financial impact in all 3 herds. Using partial budgeting to assess the economic impact of the programs, it was determined that 2 herds experienced negative financial impacts as a result of an excess culling rate when compared with a 12-month baseline period prior to the initiation of the project. All herds had increased milk production per cow during the study as measured by the mature-equivalent method. However, when actual production was considered, increased milk production in each herd was not as great as that of other Ohio herds enrolled on Dairy Herd Improvement Association testing programs.(ABSTRACT TRUNCATED AT 250 WORDS)

Animals↗
PubMed1990

Perspectives used for gaining approval of budgets.

Nurse executives think about problems using a certain perspective which may influence decisions on budgetary matters. The nurse executives' perspective used in decision-making may influence which budget proposals are developed and approved. A study was performed to determine the perspective used by nurse executives in decision-making on supplementary budget item proposals and whether perspective use influenced approval. Findings showed that use of the system view or dual-domain perspective in a proposal may enhance nurse executives' changes of gaining approval.

Administrative Personnel↗
PubMedDate not supplied

Fiscal planning--the capital budget.

A well-prepared and accurate capital budget is a key part in successfully managing a nursing unit. A well-prepared capital budget will provide a nursing unit with the appropriate equipment needed for patient care.

Budgets↗
PubMed1984

Preparing and justifying the budget for new or improved services.

The process of preparing and justifying the budget for a new or improved hospital pharmacy service is described. Factors that influence the justification process include the rationale for the new service, facts needed for the decision-making process, the political process within the hospital, timing, and salesmanship. Steps preliminary to preparing the proposal include identifying hospital and departmental goals, relating the proposed service to those goals, assessing the odds of new service approval, and establishing priority for development of the proposal. The components of a formal proposal are discussed, including the budget that describes the financial feasibility of the service. A sample proposal is presented. Prospective pricing does not necessarily eliminate the opportunity for development of new hospital pharmaceutical services. However, the need, cost, revenue, and benefits of such services must be thoroughly justified on a hospital-specific basis.

Budgets↗
PubMed1983

Variable budget: a management tool for laboratory financial planning and control.

There is no exact or perfect method of establishing a variable budgeting system. What needs to be done is to design a system that best fits the needs of your own particular situation. Meet with your supervisory staff. Agree which costs should be considered fixed, which are to be considered step-variable. Once this is accomplished, design your management reports to accommodate the desired results. Certainly, the variable budget concept will provide laboratory management with a more realistic report for cost control and departmental performance analysis.

Budgets↗
PubMed1979

Variable budgeting in the pharmacy.

Because the operation of the pharmacy department is critical to the successful financial management of any hospital, pharmacists need to develop systematic budgeting systems that truly reflect costs. The variable budgeting techniques proposed by this author can reflect fluctuations in the cost of drugs.

Budgets↗
PubMedDate not supplied

A curriculum for teaching faculty budgeting and financial management skills.

BACKGROUND: As funding sources diminish, it is critical for faculty members in primary care residency programs to better utilize available resources. The curriculum presented here, a practice management course for academicians, can provide fellows and new faculty with some of the budgeting and financial management skills necessary to perform in an academic environment. METHODS: The curriculum described is a 6-hour seminar series that relates essential budgeting and financial management concepts with academic practice. RESULTS: Pre- and postassessments displayed a statistically significant increase in the learner's fund of knowledge. One year after instruction, six of seven participants had used an aspect of the curriculum. All seven recommended its continuation. CONCLUSION: This curriculum should be considered for implementation in all fellowship programs that train future faculty.

Budgets↗
PubMed1993

Implications of a global budget for facility-based health spending.

This paper compares the five-year forecast growth in hospital, nursing facility, and home health expenditures to the growth that would result if three alternative global budget targets were met. Implementing a global budget offers the potential for substantial savings, but achieving this potential would be difficult. Except in the hospital inpatient sector, it would be nearly impossible to meet a target based on growth in gross domestic product without finding a way to curtail the current trend of volume increases. We believe it also would be necessary to reduce the gap between economywide inflation and inflation in the prices of goods and services that health facilities buy.

Budgets↗
PubMedDate not supplied

Continuing education policy and budgets: a survey of tenets and practice.

Continuing education offerings for nurses are essential to ensure competency of staff practicing in a changing health care environment. Fiscal constraint, coupled with staff shortages, has led institutions to examine carefully administrative support for continuing education. This study describes current trends in midwestern institutions' continuing education policy and budget support. Knowledge gained is useful to administrators in education departments who oversee a facility's budget development, to those who administer procedures based on established policy, and to academic settings as they plan outreach continuing education offerings.

Adult↗
PubMedDate not supplied

[The allocation of the pharmacy budget to health centers].

OBJECTIVE: To design a mathematical model which permits pharmacy budgets to be assigned to Health Centres (HC), examining the social and demographic variables and health service usage which explain the variability of the pharmaceutical expenditure (PE) of the HCs. DESIGN: A descriptive, crossover study. SETTING: 17 HC of the Insitut Català de la Salut (Catalan Health Service) in the city of Barcelona during 1994. MEASUREMENTS AND MAIN RESULTS: Relationships among the following variables at the 17 HCs were studied: pharmaceutical expenditure per inhabitant (PEi), frequency of attendance (FRA), care pressure (CP), percentage of the population 65 or over (P65), percentage of the population with medical records (PPR), index of family economic capacity (IFEC), ratio of comparative mortality (RCM) and ratio of potential years of life lost (RPYLL). In the bivariant analysis, those variables with a statistically significant linear correlation with PEi were FRA (r = 0.67; p < 0.01), PPR (r = 0.56; p <0.01), IFEC (r = -0.68; p < 0.01), RCM (r = 0.61; p < 0.01) and RPYLL (r = 0.62; p <0.01). In the multivariant analysis, IFEC, P65 and FRA enabled 94% of the PEi variability to be explained (r2 = 0.94; p < 0.001). Through multiple regression a mathematical formula for calculating the PE of HCs was obtained. CONCLUSION: The model presented enables pharmacy budgets to be assigned to the HCs if the IFEC, P65 and FRA of the population attended is known.

Budgets↗
PubMed1996

Successful implementation of laboratory budget holding by Pegasus Medical Group.

AIMS: To evaluate the effectiveness of budget holding by Pegasus Medical Group for laboratory services expenditure and reasons for the successes observed. METHODS: Two pilot groups and a nonpilot group of general practitioners were formed with the pilots receiving active feedback, educational programmes and test form redesign within the incentive of savings being retained by the group for improved primary care services. RESULTS: Overall savings of 22.7% were achieved within the budget over a 13 month period. There was a highly significant reduction in expenditure per member especially in the mean and standard deviation of cost per consultation indicating a marked narrowing of the variance in cost between members in the pilot groups compared with the nonpilot group. CONCLUSION: The study illustrates the effectiveness of a comprehensive strategy of education, active feedback and test form redesign and especially the importance of the incentive of retaining budgetary savings for service improvements. It also illustrates the importance of collaborative as compared with competitive strategies in achieving cost control and value for money gains in health services. However, more work is needed to establish the appropriateness of lower laboratory expenditure by linking test requests to diagnosis.

Budgets↗
PubMed1997

[Prescribing practice for beta blockers at patient discharge to ambulatory care. A health care economic evaluation in a cardiology patient sample with special reference to drug budgeting].

Beta blockers are known to reduce mortality from hypertension and coronary heart disease after myocardial infarction. Recent health care laws in Germany did impose a medication budget for ambulatory patients only. To evaluate the effects of this administrative instrument we studied prescribing practices of beta blockers in patients transferred from inpatient to ambulatory care. Specifically, we aimed of assessing the quality and cost effectiveness of beta blocker prescriptions. In a prospective cohort study of 142 patients discharged from a tertiary care center, the beta blocker medication was continued in 130 patients (91%). Adequate quality of the medication, defined as continuation of a beta blocker in sufficient dosage, was found in 77% of patients. Cost effective prescribing practices, defined as adequate quality at a lower cost than at discharge, were documented in 10% of the patients. However, inadequate dosage or even omitting of a beta blocker was found in 23% of patients. Overall, we found high-quality prescribing practices in more than two-thirds of our patients, but documented inadequate care in more than 20%. Our study did not document any consistent pattern between medication changes and cost-effective prescribing practices attributable to medication budgeting in Germany.

Adrenergic beta-Antagonists↗