Nurse Manager's Guide to Budgeting and Finance

ISBN-10: 1935476653
ISBN-13: 9781935476658
Edition: 2012
Authors: Al Rundio
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Description: Nurse managers are expected to know and do it all. The nurse manager must not only poses clinical knowledge and the managerial skills of hiring, firing, inspiring, but also plan for budgeting and finance. The Nurse Manager's Guide to Budgeting &  More...

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Book details

Copyright year: 2012
Publisher: Sigma Theta Tau International, Center for Nursing Press
Publication date: 2/1/2012
Binding: Paperback
Pages: 140
Size: 5.50" wide x 8.50" long x 0.50" tall
Weight: 0.704
Language: English

Nurse managers are expected to know and do it all. The nurse manager must not only poses clinical knowledge and the managerial skills of hiring, firing, inspiring, but also plan for budgeting and finance. The Nurse Manager's Guide to Budgeting & Finance will help provide essential information about the financial aspect of running a nursing unit. This is the second in Sigma Theta Tau International series of practical handbooks for nurse managers.

About the Author
Introduction
Budgeting for the Nurse Manager
What Is a Budget
The Benefits of Budgeting
The Integral Nature of Budgeting
Summary
How Does Health Care Reimbursement Work?
Health Care Reimbursement in the USA
The Early Role of Insurance Companies
The Advent of Medicare and Medicaid
Part D and the "Donut Hole"
Medicaid
The Role of Philanthropy
Managed Care
Types of Health Care Reimbursement
Capitation
The Role of Social Policy
Accountable-Care Organizations (ACOs)
The Importance of Reimbursement: An Example
Summary
Varieties of Budgets
Forms of Budgets
Zero-Based Budgets
Fixed Budgets
Flexible Budgets
Historical Budgets
Operating Budgets Versus Capital Budgets
Summary
The Budget-Development Work Flow
Collecting Relevant Data
Planning Services
Planning Activities
Implementing the Plan
Monitoring the Budget
Taking Corrective Measures When Necessary
Management's Role in Budgeting
Summary
Building an Operating Budget
Key Metrics in the Operating Budget
Understanding Expenses
Projecting Expenses
Calculating Employee-Related Costs
The Number of FTEs Needed
Accounting for Benefit Time
Other Key Calculations
Putting It All Together
Busting Budget Myths
Summary
Fixed Budgets
Flexible Budgets
Historical Budgets
Operating Budgets Versus Capital Budgets
Summary
The Budget-Development Work Flow
Collecting Relevant Data
Planning Services
Planning Activities
Implementing the Plan
Monitoring the Budget
Taking Corrective Measures When Necessary
Management's Role in Budgeting
Summary
Building an Operating Budget
Key Metrics in the Operating Budget
Understanding Expenses
Projecting Expenses
Calculating Employee-Related Costs
The Number of FTEs Needed
Accounting for Benefit Time
Other Key Calculations
Putting It All Together
Busting Budget Myths
Summary
Understanding Capital Budgets
Budgeting for Major Movable Equipment
Budgeting for Fixed Assets
Examples of Capital Expenditures
Why Develop a Capital Budget?
Developing the Capital Budget
Including a Contingency Line
Summary
Analyzing Budget Variances
Conducting a Variance Analysis
Calculating Variances
Calculating the Efficiency Variance
Calculating the Volume Variance
Calculating the Cost Variance
Putting It All Together
Summary
Budget Reports
Types of Budget Reports
Comparative Staff Summary Report #1
Comparative Staff Summary Report #2
Comparative Staff Summary Report #3
Comparative Staffing Report #4
Comparative Staffing Report for the ICU/CCU
Staff Mix Analysis Report
Nursing Care Hour Report
Summary
Conclusions
Get Politically Involved
Know What Types of Insurance Plans Reimburse Your Organization
Develop Strategic Relationships with Key Individuals in Your Organization
Speak the Language of Finance
Do It
Concluding Remarks
Glossary
Index

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