Should hospitals use zero-base planning and budgeting? 1979

J G Vornbrock

Since most hospital programs are not discretionary, they cannot be successfully evaluated by the "decision package" methodology of ZBPD. For carefully selected hospital services, however, ZBPD may be an effective tool.

UI MeSH Term Description Entries
D002017 Budgets Detailed financial plans for carrying out specific activities for a certain period of time. They include proposed income and expenditures. Budgetary Control,Budget,Budgetary Controls,Control, Budgetary,Controls, Budgetary
D003361 Cost Allocation The assignment, to each of several particular cost-centers, of an equitable proportion of the costs of activities that serve all of them. Cost-center usually refers to institutional departments or services. Cost Apportionment,Cost Shifting,Allocation, Cost,Allocations, Cost,Apportionment, Cost,Apportionments, Cost,Cost Allocations,Cost Apportionments,Cost Shiftings,Shifting, Cost,Shiftings, Cost
D003362 Cost-Benefit Analysis A method of comparing the cost of a program with its expected benefits in dollars (or other currency). The benefit-to-cost ratio is a measure of total return expected per unit of money spent. This analysis generally excludes consideration of factors that are not measured ultimately in economic terms. In contrast a cost effectiveness in general compares cost with qualitative outcomes. Cost and Benefit,Cost-Benefit Data,Benefits and Costs,Cost Benefit,Cost Benefit Analysis,Cost-Utility Analysis,Costs and Benefits,Economic Evaluation,Marginal Analysis,Analyses, Cost Benefit,Analysis, Cost Benefit,Analysis, Cost-Benefit,Analysis, Cost-Utility,Analysis, Marginal,Benefit and Cost,Cost Benefit Analyses,Cost Benefit Data,Cost Utility Analysis,Cost-Benefit Analyses,Cost-Utility Analyses,Data, Cost-Benefit,Economic Evaluations,Evaluation, Economic,Marginal Analyses
D003657 Decision Making The process of making a selective intellectual judgment when presented with several complex alternatives consisting of several variables, and usually defining a course of action or an idea. Credit Assignment,Assignment, Credit,Assignments, Credit,Credit Assignments
D004526 Efficiency Ratio of output to effort and or resources, or the ratio of effort and or resources produced to energy expended. Productivity
D005376 Financial Management The obtaining and management of funds for institutional needs and responsibility for fiscal affairs. Endowments,Financial Activities,Funds,Activities, Financial,Activity, Financial,Endowment,Financial Activity,Fund,Management, Financial
D006739 Hospital Administration Management of the internal organization of the hospital. Hospital Organization and Administration,Organization and Administration, Hospital,Administration, Hospital
D006801 Humans Members of the species Homo sapiens. Homo sapiens,Man (Taxonomy),Human,Man, Modern,Modern Man

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