会计 外文翻译 预算管理.docx
- 文档编号:1481213
- 上传时间:2022-10-22
- 格式:DOCX
- 页数:9
- 大小:26.12KB
会计 外文翻译 预算管理.docx
《会计 外文翻译 预算管理.docx》由会员分享,可在线阅读,更多相关《会计 外文翻译 预算管理.docx(9页珍藏版)》请在冰豆网上搜索。
会计外文翻译预算管理
英文原文
Budgetmanagement
Introduction
TheNHSreformshavehadfarreachingimplicationsforcliniciansofallgradesandspecialties.Amongotherchanges,ithasbeendeliberategovernmentpolicythatseniorcliniciansshouldhavemoredirectmanagementandbudgetaryresponsibilitywithintheirownclinicalareas.Trusthospitalshavedevelopedadirectoratebasedmanagementstructureanddevolvedbudgetstoclinicaldirectors.A&Edepartmentshaveeitherbecomedirectoratesintheirownrightorassociatedirectorateswithinlargerdirectorates.A&Econsultantswhotakeonclinicaldirectorshipresponsibilitieswillhavemoredirectcontrolofspendingwithintheirowndepartment.Atfirstthismayseemintimidating,buttheadvantagesofhavingcontroloutweighthedisadvantagesofmoreadministrativeactivity.
Thisarticleaimstogivesomeguidelinestohelpmakethetasklessdaunting,aswellassometipsbasedonpersonalexperience.Idonotintendtocoverfundraisingactivityortheorganizationofpostgraduateeducationanditsfunding.Briefmentionwillbemadeof"businessplanning"attheend.Andwehaveoutlinedwhatmanagementbudgetingisandhowitdiffersfromtraditionalbudgetarycontrolsystemsinhealthauthorities;consideredwhatitaimstoachieve;anddiscussedtheparticipationofcliniciansinthemanagementbudgetingprocessanditslikelyimpactontheirmethodsofworking.
Whatisabudget?
Traditionalbudgetarycontrolsystemsarebasedprimarilyonastructureofwhatarenormallytermedfunctionalordepartmentalbudgets.Inthisstructurebudgetsareheldbythosepeopleresponsibleforprovidingaservice.
Thereisnormallynoparticipationofclinicalstaffinthisbudgetarycontrolstructureotherthanthepossibilitythatthebudgetholdersforpathologyandradiologymightbetheconsultantsincharge.Thisseemsstrangegiventheconsiderableinfluencethatclinicianshaveovertheuseofhospitalresources.
Inanysystemofbudgetarycontrolakeyprincipleisthatindividualbudgetholdersshouldbeheldresponsibleonlyforthoseitemsofexpenditureoverwhichtheycanexertcontrol.Inhealthauthoritiesthisprincipledoesnotalwaysapply.Anextremeexampleofthisconcernsthepharmacybudget,wherethepharmacistisoftenheldresponsiblefordrugsexpenditureeventhoughhehasnodirectcontroloverthelevelofspending.
Althoughabudgetisasumofmoneygiventoyoutorunyourservice(includingsalariesandwagesofallpersonnel)itisimportanttorealizeitisessentiallyapaperexercisesimilartorunningyourownbankaccountandreceivingabankstatement.Youwillneveractuallyseethemoneyandthenitty-grittyofmanipulatingtheaccountisdonebyyourmanagementcolleaguesandthefinancedepartment.Yourroleasclinicaldirectoristokeepawatchingbriefonitandtomakeexecutivedecisionsastohowitisspent.Therearethreebroadcategoriesofbudget:
(1)Steadystate-youareallocatedthesameamountofmoneyeachyearwithanallowanceforinflation.Althoughitofferspredictabilityforfutureplanningitisinflexibleanddoesnotallowforsurgesinactivityorunfundedgovernmentandtrustleadinitiatives.ThemajorityofA&Edepartmentsreceivetheirfundinginthisway.
(2)Activitybased-theamountofmoneyprovidedreflectstheworkdone.Itisaccurate,flexible,andisthebasisofmuchpurchaser/providercontractactivity.Itisgenerallynotavailableuntiltheworkhasbeencompletedandwillvaryfromyeartoyear.
(3)Lumpsum-thegovernment,region,ortrustreleasesalumpsumofmoneyforaspecificpurpose(forexample,tostarttriageorauditortocompleteawaitinglistinitiative).Thisisunpredictable,oftencomesatshortnotice,andcanrarelybeusedforlongtermplanning.
AlthoughthemajorityofA&Ebudgetingfallsintothefirstcategory,lumpsummoneyisavailablefromtimetotime.Anaveragedepartmentseeing50000patientsayearmayhadeanannualbudgetofapproximatelyonemillionpounds.Whentakingonabudgetaskthesequestions:
(1)Howbigisit?
Whoactuallycontrolsit?
(2)Doyoureallyhavecontrolofitorisitonlytheoretical,Howoftenwillyoureceiveastatement?
Whodoyouspeaktomakechangeswiththebudget?
Withwhomandhowdoyounegotiatewithinyourinstitution?
(3)Asktobetakenthroughabudgetstatementandhaveaclearexplanationofallterms,etc.Itisnormallydeliveredmonthlyandalthoughitmaylookcomplicateditiseasytomasterandisreallylittledifferentfromyourownbankstatement.
(4)Gothroughitcarefullyasmistakesareanoccasionaloccurrence(althoughtheycanberectifiedretrospectivethroughthefinancedepartment).
(5)ThefinancialyearrunsfromApriltoMarch.Thetheoreticalaimistomakethebooksbalancebytheendofthefinancialyearandnotfrommonthtomonth.Shorttermoverspend
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 会计 外文翻译 预算管理 外文 翻译 预算 管理
![提示](https://static.bdocx.com/images/bang_tan.gif)