Winkler J B, Cameron M L, Flarey D L
Matrix Group, Bethesda, MD, USA.
Health Care Superv. 1995 Jun;13(4):61-9.
As vital as the nursing human resource budget is to the successful achievement of institutional goals, it is very important to present a well-developed budget. Using current automated spreadsheet technology, the nursing human resource budget can be laid out in a format that is easy to understand and easy to present. Using the methods discussed in this article, the nurse executive will be able to perform infinite iterations of the proposed budget with a few simple key strokes, thus allowing for things like zero-based budgeting or addition of programs during the budgeting process or at a later date. Implications for nurse executives are discussed.
尽管护理人力资源预算对于成功实现机构目标至关重要，但制定一份完善的预算也非常重要。利用当前的自动化电子表格技术，护理人力资源预算可以以一种易于理解和展示的格式呈现出来。运用本文所讨论的方法，护士管理人员只需简单敲击几下键盘，就能对拟议预算进行无数次迭代，从而实现诸如零基预算编制，或者在预算编制过程中或之后增加项目等操作。本文还讨论了对护士管理人员的影响。
