Health Care Management Review · 1985 · 11 citations · 0 references
Health ProfessionsFinancial ManagementHealth AdministrationBudgetingHealth Care FinanceHospital AdministrationBudget AnalysisFlexible BudgetingFlexible BudgetsHealthcare BudgetingPerformance-based BudgetingVariance AnalysisBudget Variance InterpretationFinancial Performance ManagementFlexible Budget AnalysisHealthcare Budget Variance AnalysisHospital Cost AccountingHospital Cost ReportingMedical Expense BudgetingVariance Analysis In Budgetary Control
Flexible budget variance analysis can be a powerful tool for helping hospital managers to understand the causes of variances and to minimize these variances in the future. Steven. A. Finkler, Ph.D., CPA, is Associate Professor of Public and Health Administration, Accounting, and Financial Management at New York University's Graduate School of Public Administration. He is author of The Complete Guide to Finance and Accounting for Nonfinancial Managers and Budgeting Concepts for Nurse Managers, and is the editor of the Hospital Cost Accounting Advisor.