個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Note on Operational Budgeting in Health Care
內容大綱
The note looks at operational budgeting through several lenses. The discussion begins with the nature of the operating budget, and the broad context in which budgeting takes place, distinguishing between budgeting's behavioral and mechanical aspects. It then looks at the components of the operating budget, and the steps involved in formulating a budget. An appendix to the note discusses some budgeting misfits, or areas where the budgeting phase may be poorly aligned with other organizational activities.