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Variable budget: a management tool for laboratory financial planning and control
The American Journal of Medical Technology
|June 1, 1983
Summary
Establishing a variable budgeting system requires a tailored approach. Designing a system that fits your specific situation and involves supervisory staff is key for realistic cost control and performance analysis.
Area of Science:
- Management Science
- Financial Accounting
Background:
- Traditional budgeting systems may not accurately reflect operational dynamics.
- Variable budgeting offers a more adaptive financial planning tool.
Purpose of the Study:
- To outline a practical approach for designing a variable budgeting system.
- To highlight the benefits of variable budgeting for laboratory management.
Main Methods:
- Collaborative definition of fixed and step-variable costs with supervisory staff.
- Customization of management reports to align with variable budgeting principles.
Main Results:
- A flexible variable budgeting system can be established through situational analysis and staff input.
- Management reports become more realistic, aiding cost control.
Conclusions:
- Variable budgeting provides a more accurate method for laboratory cost control and performance analysis.
- The design of a variable budgeting system should be customized to the specific needs of the organization.
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