Document Detail


Cost categories, behavior patterns, and break-even analysis.
MedLine Citation:
PMID:  2243269     Owner:  NLM     Status:  MEDLINE    
Abstract/OtherAbstract:
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.
Authors:
S Pelfrey
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Publication Detail:
Type:  Journal Article    
Journal Detail:
Title:  The Journal of nursing administration     Volume:  20     ISSN:  0002-0443     ISO Abbreviation:  J Nurs Adm     Publication Date:  1990 Dec 
Date Detail:
Created Date:  1991-01-03     Completed Date:  1991-01-03     Revised Date:  2000-12-18    
Medline Journal Info:
Nlm Unique ID:  1263116     Medline TA:  J Nurs Adm     Country:  UNITED STATES    
Other Details:
Languages:  eng     Pagination:  10-4     Citation Subset:  AIM; IM; N    
Affiliation:
Oakland University, Rochester, Michigan.
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MeSH Terms
Descriptor/Qualifier:
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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