| Cost categories, behavior patterns, and break-even analysis. | |
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MedLine Citation:
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PMID: 2243269 Owner: NLM Status: MEDLINE |
Abstract/OtherAbstract:
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Nurse executives budget and control costs, use those budgets and other management tools to control departmental costs, identify existing programs to drop or change, target new programs and services, and determine fees for nursing services. Knowledge of costs and their behavior patterns assist nurse executives in all of these activities. The author identifies the two cost categories (direct and indirect), explains the basic cost behavior patterns (fixed and variable), and helps nurse executives identify these cost categories and behavior patterns in their own departments. |
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Authors:
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S Pelfrey |
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Publication Detail:
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Type: Journal Article |
Journal Detail:
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Title: The Journal of nursing administration Volume: 20 ISSN: 0002-0443 ISO Abbreviation: J Nurs Adm Publication Date: 1990 Dec |
Date Detail:
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Created Date: 1991-01-03 Completed Date: 1991-01-03 Revised Date: 2000-12-18 |
Medline Journal Info:
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Nlm Unique ID: 1263116 Medline TA: J Nurs Adm Country: UNITED STATES |
Other Details:
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Languages: eng Pagination: 10-4 Citation Subset: AIM; IM; N |
Affiliation:
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Oakland University, Rochester, Michigan. |
Export Citation:
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APA/MLA Format Download EndNote Download BibTex |
| MeSH Terms | |
Descriptor/Qualifier:
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Budgets Cost Allocation / economics, methods Costs and Cost Analysis / economics, methods Nursing Service, Hospital / economics* |
From MEDLINE®/PubMed®, a database of the U.S. National Library of Medicine
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