Miller P
School of Health Sciences, University of Newcastle upon Tyne, UK.
J Manag Med. 1997;11(1):35-42. doi: 10.1108/02689239710159035.
As part of an ongoing study developing and evaluating the use of programme budgeting (PB) and marginal analysis (MA) within purchasing organizations, conducts a survey of a health authorities' requirements of a decision-making tool based on PBMA. PB is a management decision-making system. It provides a summary of resource use categorized according to the programme or end product to which it applies. This explicit description of current activities focuses attention on competition for resources among programmes and on the effectiveness of resource use within programmes. MA is an economist's tool to evaluate options for changing the balance of resource use between or within programmes. Finds general support for PBMA techniques, although this waned with the higher functions of the tool. There was consensus that a health authority ought to know fundamentals like, for example, what proportion it spends on tackling coronary heart disease; and a majority view that PB will assist in revealing the key margins for service review.
作为一项正在进行的研究的一部分，该研究旨在开发和评估采购组织中项目预算（PB）和边际分析（MA）的使用情况，对一个卫生当局基于项目预算边际分析（PBMA）的决策工具的要求进行了调查。项目预算是一种管理决策系统。它提供了根据其所适用的项目或最终产品分类的资源使用汇总。对当前活动的这种明确描述将注意力集中在各项目之间对资源的竞争以及各项目内资源使用的有效性上。边际分析是经济学家用于评估改变项目之间或项目内部资源使用平衡的选项的工具。发现对项目预算边际分析技术普遍支持，尽管随着该工具功能的提升这种支持有所减弱。大家一致认为，卫生当局应该了解一些基本情况，例如，其用于应对冠心病的支出比例；并且多数人认为项目预算将有助于揭示服务审查的关键边际。
