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Management Accounting in Health Care Organizations, 3rd Edition by David W. Young

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CHAPTER 9 Operational Budgeting

Learning Objectives

On completing this chapter, you should know about
  • The organizational context in which operational budgeting takes place
  • The budgeting context, which includes the organization's cost structure, strategic success factors, organizational structure, and motivation process
  • The components of the operating budget and the mechanical aspects of formulating it
  • Some frequent budgeting misfits, or areas where operational budgeting does not fit well with other aspects of the organization

As long as there are scarce resources with alternative uses, an organization will face financial constraints. Most deal with these constraints during the budgeting phase of the management control process. In contrast ...

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