Departmental Operating Budget - Development and Management of Non-Salary Expenses
You will receive 1 credit (CE) upon completion of this course.
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Course Description
Preparing the operating budget for a hospital department is a basic skill required for all managers. The annual operating budget consists of two main parts, salary and non-salary (supply) expense. Because the operating budget places the responsibility for meeting budget targets on department managers, every manager needs to know how to develop and manage an operating budget.
In this course, you will learn the budgeting practicalities for developing the non-salary expense component of the operating budget. This course presents a basic understanding of how costs are allocated for the routine operations of a department or patient care unit. The costs are related to categories such as general and patient-care supplies, utilities, minor equipment, education, drugs, dietary items, and fixed overhead.
Before beginning this course, answer the pre-test questions to measure your current knowledge about developing the non-salary expense component of the operating budget. At the completion of this course, you will take a post-test to measure how much you have learned about preparing the non-salary operating budget.
1 Educational Contact Hour
Approved by the PA State Nursing Assoication for Continuing Education.
More Information
| Language | English |
| Course Length | 1.00 hours |
| Duration of Access | Unlimited |
| Continuing Education Credits | 1 |
| Instructor | Self Paced |
| Vendor | IMA Consulting |
| Course Certification | Approved by the PA State Nursing Assoc. for 1 CEU. |
| Prerequisites/Audience | None |
| Requirements/Materials Included | None |














