A positive budget variance can be identified by which situation?
a. A decrease in the budgeted expenditures
b. An increase in the budgeted expenditures
c. An increase in RN salaries
d. A decrease in patient ratios
A
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A Positive budget variances are those that show a decrease in expenditures from what was budgeted.
B This reflects a negative variance.
C This would apply ony if it had been incorporated into the budget and then a change occurred.
D This would apply ony if it had been incorporated into the budget and then a change occurred.
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