预算管理外文翻译.docx
- 文档编号:26103071
- 上传时间:2023-06-17
- 格式:DOCX
- 页数:12
- 大小:25.39KB
预算管理外文翻译.docx
《预算管理外文翻译.docx》由会员分享,可在线阅读,更多相关《预算管理外文翻译.docx(12页珍藏版)》请在冰豆网上搜索。
预算管理外文翻译
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.Shorttermoverspendsorunderspendsarenotimportant.
6、Apositive(+)signmeansanoverspendandanegative(-)signmeansanunderspend.
7、Concentrateonthebignumbers;donotworrytoomuchaboutlittlenumbersalthoughtheydoneedtoreanalyzedatsomestageassavingscanprobablybemadewithoutaffectingthequalityofservice.
8、Devolvecontrolofthenursingbudgettoyourclinicalnursemanagerbutbepreparedtoinvolveyourselfinnursingactivities(forexample,thedevelopmentofnursepartitioning).
9、Bepreparedtonegotiatewithotherdirectoratesaboutcertainitems,similarissuesarisewithfundingforanestheticagentsandbloodproducts.
10、Usecreativeaccountancy.Thisislegitimateandwillevenreceivethesupportofyourfinancialcolleagues.
Akeyprincipleofmanagementbudgetsisthatallusersofservicesshouldbeinformedoftheircosts.Thisisachievedbymeansofrechargesmadebetweenthosebudgetholderswhosupplyservicesandthosewhousethem.Consideringdomesticandcleaningservicesagain,thiswouldentailarechargebetweenthatdepartment'sbudgetandthoseofotherdepartmentsandfacilitiesinthehospital.Cleaningcostswouldthenappearonbudgetreports.
Inthecaseof,say,pathologyservices,consultantbudgetholderswouldbechargedaccordingtothenumberandtypeofteststhattheyrequest.Suchrechargeswouldbebasedonanagreedpricelistfortestsratherthantheactualcostofperformingeachindividualone.Thiswouldhavetheeffectofprotectingtheconsultantswhousepathologyservicesfrombearingthecostsofanyinefficienciesinthelaboratories.
Itisbeyondthescopeofthisarticletodescribeindetailtherevisedproceduresforsettingbudgetsthatwouldapplyinasystemofmanagementbudgeting.Twofeaturesofimportanceshould,however,benoted.
Thefirstisthatallbudgetholders,includingclinicians:
wouldbeinvitedtodiscusspossiblechangesintheirbudgets.Suchdiscussionswouldconsideroptionsforservicedevelopmentsifadditionalresourcesbecameavailableandoptionsforretrenchmentshouldthisbecomenecessaryasaconsequenceofreductionsinresources.Alsoincludedwouldbeanassessmentofalternativewaysofusingexistingresourcestoachievegreaterefficiency.Thesereallocationsmightbemadewithinaspecificbudgetormightmeanthemovementofresourcesfromonebudgettoanother.
Linkedtothesediscussionswouldbeseveralfinancialincentivesintendedtoencouragegoodbudgetarycontrol.Typically,thesewouldpermitbudgetholderstoretainaproportionofanyplannedunderpinningstouseinimprovingtheservicesthattheyprovide.
WhoNeedsBudgets?
Moderncompaniesrejectcentralization,inflexibleplanning,andcommandandcontrol.Sowhydotheyclingtoaprocessthatreinforcesthosethings?
Budgeting,asmostcorporationspracticeit,shouldbeabolished.Thatmaysoundlikearadicalproposition,butitwouldbemerelytheculminationoflong-runningeffortstotransformorganizationsfromcentralizedhierarchiesintodevolvednetworksthatallowfornimbleadjustmentstomarketconditions.Mostoftheotherbuildingblocksareinplace.CompanieshaveinvestedhugesumsinITnetworks,processreengineering,andarangeofmanagementtoolsincludingEVA(EconomicValueAdded),balancedscorecards,andactivityaccounting.Buttheyhavebeenunabletoestablishaneworderbecausethebudgetandthecommandandcontrolculturethatitsupportsremainpredominant.
Inextremecases,useofthebudgettoforceperformanceimprovementsmayleadtoabreakdownincorporateethics.PeoplewhoworkedatWorldCom,nowbankruptandundercriminalinvestigation,saidCEOBernardEbert’srigiddemandswereanoverwhelmingfactoflifethere."Youwouldhaveabudget,andhewouldmandatethatyouhadtobe2%underbudget,"saidapersonwhoworkedatWorldCom,accordingtoanarticleinFinancialTimeslastyear."Nothingelsewasacceptable."WorldCom,Enron,BaringsBank,andotherfailedcompanieshadtightbudgetarycontrolprocessesthatfunneledinformationonlytothosewitha"needtoknow."
Inshort,thesamecompaniesthatvowtostayclosetothecustomer,sothattheycanrespondquicklytopreciousintelligenceaboutmarketshifts,clingtenaciouslytobudgeting--aprocessthatdisembowelsthefrontline,discouragesinformationsharing,andslowstheresponsetomarketdevelopmentsuntilit'stoolate.
Anumberofcompanieshaverecognizedthefullextentofthedamagedonebybudgeting.Theyhaverejectedtherelianceonobsoletedataandtheprotracted,self-interestedwranglingoverwhatthedataindicateaboutthefuture.Andtheyhaverejectedtheforegoneconclusionsembeddedintraditionalbudgets--conclusionsthatrenderpointlesstheinterpretationandcirculationofcurrentmarketinformation,thestock-in-tradeoftheknowledge-based,networkedcompany.
Businessplanning
Thisisa
- 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:
- 预算 管理 外文 翻译
![提示](https://static.bdocx.com/images/bang_tan.gif)