Marketing budgeting in nonprofit hospitals

The authors summarize the results of an investigation of the marketing budgeting practices of nonprofit hospitals. They examine various dimensions of budgeting behavior, including (1) the prevalence of budgeting methods that are widely used in the marketing of consumer and industrial goods, (2) the relationship between budgeting practices and the budgeting process, and (3) the relationship between budgeting practices and hospital strategy and performance. The authors also discuss implications for marketing executives and directions for future research.