The novice nurse manager is questioning the experienced nurse manager regarding budgeting activities. Which of the following statements by the novice nurse manager indicates that further education is required?

Question

1. "I will put the unit's new bariatric beds on the unit's capital budget."
2. "My operating budget should be used to buy the supplies that we use daily for the clients."
3. "I can expect to perform budgeting activities on a set schedule."
4. "The new copier and fax machine will be placed on the unit's operating budget."

Answer 1

Answer: 4

Rationale: Organizational objectives can be met through appropriate budgeting. A capital budget is used to buy major purchases. An operating budget is used to buy things that are routinely needed on the unit. Bariatric beds, copiers, and fax machines are examples of major purchases that should not need to be replaced every year. These items should be purchased through the capital budget. Dressing supplies, paper, pens, and toner are all examples of items that should be purchased through the operating budget.