Isaac E K
AORN J. 1985 Nov;42(5):708, 710, 712-7.
Decision makers are most influenced by the impact on the whole, while budget preparers often concentrate on the upcoming fiscal year or on daily operations. This difference in approach becomes obvious in the budget process. Remember that your budget proposal is only one segment of the overall financial plan. Be aware of the goals of the governing body and of your CEO in projecting outcomes. Look to other disciplines to understand how they influence decision makers for funds. Resistance to this approach will neither enhance nor promote our competitive skills. We must think as financial planners to achieve our financial goals.
决策者受对整体影响的影响最大，而预算编制者通常专注于即将到来的财政年度或日常运营。这种方法上的差异在预算过程中变得很明显。记住，你的预算提案只是整体财务计划的一部分。在预测结果时要了解管理机构和首席执行官的目标。借鉴其他学科，了解它们如何影响资金决策者。抵制这种方法既不会提升也不会促进我们的竞争技能。我们必须像财务规划师一样思考，以实现我们的财务目标。
