«OPERATING BUDGET»に関連する英語の本
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1
Health Care Administration: Planning, Implementing, and ...
Evaluation of Responsibility Centers A comprehensive budget provides the
framework for setting priorities, allocating resources, and monitoring financial
performance. It includes an operating budget (also called profit plan), a cash
budget, ...
2
Introduction to Health Care Economics & Financial ...
0perating Budget The operating budget is an itemized summary of the revenues
and expenses generated by a program, department, or institution over a specified
period of time (usually a fiscal year) related to the generation of goods or ...
3
The Federal
Budget: Politics, Policy, Process
If a separate capital budget were introduced, it would be appropriate to charge
the operating budget for depreciation and write-offs of capital assets. If these
adjustments were made, the operating surplus or deficit would differ from that
reported ...
4
Essentials of Cost Accounting for Health Care Organizations
Only the current-year depreciation portion of such costs is included in the
operating budget. The key starting point for preparation of both the revenue and
expense portion of the operating budget is the volume forecast. Without a
projection of ...
Steven A. Finkler, David Marc Ward, Judith J. Baker, 2007
5
The Portable MBA in Finance and Accounting
Theodore Grossman, John Leslie Livingstone. Exhibit 11.4 A manufacturing firm's
master budget. Operating Budget. r. Sales budget. r. Budget of ending inventories
. r. Production budget. r. Materials budget. r. Direct labor budget. r.
Theodore Grossman, John Leslie Livingstone, 2009
6
Budgeting Concepts for Nurse Managers
CHAPTER8 The Operating Budget by Christina M. Graf, with contributions by
Steven A. Finkler and Mary McHugh LEARNING OBJECTIVES The goals of this
chapter are to: ○ Explain the various factors in preparing an operating budget ...
Steven A. Finkler, Mary L. McHugh, 2008
7
Introduction to Management and Leadership for Nurse Managers
The cash budget is the actual operating budget in detail, usually excluding the
capital budget. A cash budget indicates whether cash flow will be adequate to
meet anticipated payments, such as debt obligations, including replacement and
...
Russell C. Swansburg, Richard J. Swansburg, 2002
8
Opening and
Operating a Successful Child Care Center
When a center is beginning operation, the director prepares two budgets: the
start-up budget and the operating budget. The start-up budget consists of all the
expenses incurred in starting the center. These expenses include initial building
...
Dorothy June Sciarra, Anne G. Dorsey, 2002
9
The
Budget-Building Book for Nonprofits: A Step-by-Step ...
Such individual operating budgets will also help to build the total, organization-
wide operating budget. An operating budget for an individual program, unit, or
activity should allow for all the employees, consultants, services, facilities, and
other ...
Murray Dropkin, Jim Halpin, Bill La Touche, 2011
10
Management and Leadership for Nurse Administrators
Accounting department costs, however, are allocated based on the size of the
operating budget of each revenue-producing cost center. The cost-to-charge ratio
is computed by dividing the total cost of the cost center, both direct and overhead,
...
Linda Roussel, Russell C. Swansburg, Richard J. Swansburg, 2006
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Boston 2024's disappearing Olympic budget gap
When Boston 2024 pitched its original operating budget to the United States Olympic Committee, the bidding group admitted it faced a funding ... «Boston.com, 7月 15»
Updated: County Council Could Delay Spending on Major Projects …
By agreeing to defer the spending from the county's capital budget and accepting $36 million in operating budget cuts Leggett suggested, the ... «BethesdaMagazine.com, 7月 15»
My Turn: Budget fight is not the New Hampshire way
Benson vetoed the operating budget and a continuing resolution was put in place. History should have shown us that the right thing to do was ... «Concord Monitor, 7月 15»
Councilman wants balanced budget
We have been using our reserve funds to supplement our operating budget. This practice violates town policy and is fiscally irresponsible. “. «TriValley Central, 7月 15»
NCUA Board Approves $1.3 Million Cut to 2015 Budget
The National Credit Union Administration's board of directors approved a move to cut $1.3 million from its 2015 operating budget Thursday. «Credit Union Journal, 7月 15»
Increases abound in Pinellas County's proposed 2016 budget
“This increase, as well as the operating budget increases […] are primarily driven by inflationary pressure and the cost of opening our doors,” ... «SaintPetersBlog, 7月 15»
Ohio's state operating budget keeps us on the right path
Last month, the General Assembly and the Governor worked together to finish the process of passing the state operating budget, which ... «The Paulding County Progress, 7月 15»
State budget deal meltdown shows need for reforms
The second is to consider a rule change that would prohibit House or Senate members from voting on their version of the operating budget until ... «Mid Columbia Tri City Herald, 7月 15»
Arlington trustees OK $500.9 million general operating budget for …
Arlington school district trustees have approved a $500.9 million general operating fund budget for the 2015-16 year that includes a 3 percent ... «Fort Worth Star Telegram, 7月 15»
Campuses scramble to find who wins, loses in budget shakeout
The annual operating budget for the UW System is based on the state's 2015-'17 biennial budget, which has not yet been finalized. «Milwaukee Journal Sentinel, 7月 15»
