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Robert B. Williams, M.S. Director of Pharmacy Services Shands Hospital, and Assistant Dean and Clinical Professor, College of Pharmacy, University of Florida, Box J-316, J. Hillis Miller Health Center, Gainesville, FL 32610. Search for other works by this author on: Oxford Academic
American Journal of Hospital Pharmacy, Volume 40, Issue 12, 1 December 1983, Pages 2181–2188, https://doi.org/10.1093/ajhp/40.12.2181
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01 December 1983
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Robert B. Williams, Preparing the Operating Budget, American Journal of Hospital Pharmacy, Volume 40, Issue 12, 1 December 1983, Pages 2181–2188, https://doi.org/10.1093/ajhp/40.12.2181
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Abstract
The process of preparing a hospital pharmacy budget is presented.
The desired characteristics of a budget and the process by which it is developed and approved are described. Fixed, flexible, and zero-based budget types are explained, as are the major components of a well-developed budget: expense, workload, productivity, revenue, and capital equipment and other expenditures. Specific methods for projecting expenses and revenues, based on historical data, are presented along with a discussion of variables that must be considered in order to achieve an accurate and useful budget.
The current shift in emphasis away from revenue capture toward critical analysis of pharmacy costs underscores the importance of budgetary analysis for hospital pharmacy managers.
Administration, Budgets, Costs, Economics, Pharmacy, institutional, hospital, Workload
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Copyright © 1983 American Society of Hospital Pharmacists, Inc. All rights reserved.
Issue Section:
Financial Management
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