Clark Jonathan J
University of Utah Hospitals & Clinics, Salt Lake City, USA.
Healthc Financ Manage. 2005 Jul;59(7):78-83.
Best practices in setting and managing healthcare organization budgets include: Using comparative benchmarks. Setting accurate, high-performance department budgets. Establishing a culture of accountability. Managing expenses. Monitoring variances and requiring corrective action plans. Employing a balanced scorecard.