Decentralized budgeting: holding the purse strings, Part 2
Althaus, J.N.; Hardyck, N.M.; Pierce, P.B.; Rodgers, M.S.
Journal of Nursing Administration 12(6): 34-38
1982
ISSN/ISBN: 0002-0443 PMID: 6919574 Document Number: 183066
A decentralized nursing structure allows the head nurse to become actively involved in the planning and budgeting process. In Nursing Decentralization: The El Camino Experience (published in November 1981 by Nursing Resources) the authors describe the development of a budgeting system that supports autonomy, accountability, and authority at the practitioner level. For JONA readers, we present, in two parts, an abridged version of the chapter "Budgeting: Holding the Purse Strings." Part 1, which follows, outlines important steps for the development of a successful and efficient budgeting program that can be adapted to meet the needs of other decentralized organizations. Part 2, which details a typical budget session, will appear in the next issue of JONA.