Abstract
Many budgets are drawn up on no more that what was spent in the past year, perhaps with the rate of general inflation included, together with estimates of what will be required for the future. It is worthwhile going through the main items of expenditure to check the assumptions used by the accountant are correct for the current situation.
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Further reading
Department of Health and Social Security (1985) Health Services Management Budgeting, HMSO, London.
Darnley, M. (1990) Clinical budgeting — a positive development? Nursing Standard, 4, 15, 37–39.
Darnley, M. (1990) Clinical practice budgeting. Nursing Standard, 4, 46, 47–49.
National Audit Office (1989) Financial Management in the National Health Service, HMSO, London.
National Health Service (1989) Coronary Heart Disease, HMSO, London.
Roberts, H. (1990) Outcome and Performance in Health Care, Discussion paper No. 33, Public Finance Foundation, London.
Bond, M. (1986) Stress and Self-awareness: A Guide for Nurses. Heinemann, London.
Edelwich, J. and Brodsky, A. (1980) Burnout: Stages of Disillusionment in the Helping Professions, Human Sciences Press, London.
Hare, J., Pratt, C.C. and Andrews, D. (1987) Predictors of burnout in professional and paraprofessional nurses working in hospitals and nursing homes. International Journal of Nursing Studies, 25, 2, 105–15.
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© 1994 Denise Barnett and Nan Kemp
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Barnett, D., Kemp, N. (1994). B. In: The A–Z of Applied Quality. Springer, Boston, MA. https://doi.org/10.1007/978-1-4899-7100-5_2
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DOI: https://doi.org/10.1007/978-1-4899-7100-5_2
Publisher Name: Springer, Boston, MA
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