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Related Experiment Videos

Performance budgeting.

S A Finkler

    Nursing Economic$
    |November 1, 1991
    PubMed
    Summary
    This summary is machine-generated.

    Performance budgeting focuses on activity goals rather than single outputs. This approach provides a comprehensive evaluation of a cost center

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    Area of Science:

    • Healthcare Management
    • Public Administration
    • Organizational Finance

    Background:

    • Traditional budgeting often relies on single output metrics.
    • This can limit a comprehensive understanding of organizational performance.
    • Cost centers require nuanced evaluation methods.

    Purpose of the Study:

    • To define and explain the concept of performance budgeting.
    • To differentiate performance budgeting from traditional output-based budgeting.
    • To highlight the benefits of evaluating multiple activity goals.

    Main Methods:

    • Conceptual analysis of budgeting principles.
    • Comparative examination of budgeting approaches.
    • Literature review on organizational performance metrics.

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    Main Results:

    • Performance budgeting defines budgets based on activity goals.
    • It contrasts with methods focusing solely on output levels (e.g., patient days).
    • This method allows for a broader assessment of a cost center's effectiveness.

    Conclusions:

    • Performance budgeting offers a more holistic approach to financial management.
    • It enables better evaluation of diverse organizational activities.
    • Adoption can lead to improved resource allocation and goal achievement.