Home  Journals  Financial Analytics: Science and Experience  9(33) - 2010 August

Introduction of Process-Targeted Budgeting in Hospitals

Available online: 9 August 2010

Subject Heading: Financial management

JEL Classification: 

Further introduction in the Russian Federation of the result-targeted budgeting will require other approaches to the system of hospital budgeting than formation of budget statements. This paper validates the need of introduction of the process-oriented budgeting in respect of hospitals. The author of this paper describes the specific structure of different kinds of activities and processes in hospitals at introduction of the process-oriented budgeting.

Keywords: budgeting, budget statement, process, hospital, medico-economic standard

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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