The nurse manager's goal is to adequately staff the unit and use minimal supplementary staff. The manager has added the cost of this supplementary staff to the unit's operating budget
A colleague informs the manager it should have been added to which budget? 1. The personnel budget
2. The operating budget
3. The revenue budget
4. The fixed budget
1
Rationale 1: The personnel budget projects the salary costs that will be paid and charged to the cost center in the budget period.
Rationale 2: The operating budget is the organization's statement of expected revenues and expenses for the coming year.
Rationale 3: The revenue budget represents the patient care income expected for the budget period.
Rationale 4: Because the salary cost of supplementary staff is an unknown, the costs are variable, not fixed.
Global Rationale:
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