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弹性预算系统——成本管理的实用方法。

Flexible budget system a practical approach to cost management.

作者信息

Lohrmann G M

出版信息

Healthc Financ Manage. 1989 Jan;43(1):38, 40, 44-7.

Abstract

Flexible budgeting is a relatively simple way to introduce department heads to the complex world of cost management. Managers use a flexible budget system to set financial targets for their department and track progress towards those goals. This system gives instant feedback on a department's performance in terms of staffing hours and dollars. Full cooperation is key to a flexible budgeting system's success. Department managers must be involved in every step of the process--from educating and training staff members to determining cost variables.

摘要

弹性预算是一种相对简单的方式,可让部门主管了解成本管理这个复杂的领域。管理者使用弹性预算系统为其部门设定财务目标,并跟踪实现这些目标的进展情况。该系统能就一个部门在人员工时和资金方面的表现给出即时反馈。充分合作是弹性预算系统成功的关键。部门经理必须参与该过程的每一步——从对员工进行教育和培训到确定成本变量。

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