title: Variable budgeting in the pharmacy.
abstract: Because the operation of the pharmacy department is critical to the successful financial management of any hospital, pharmacists need to develop systematic budgeting systems that truly reflect costs. The variable budgeting techniques proposed by this author can reflect fluctuations in the cost of drugs.
mesh_terms: D002017:Budgets; D003361:Cost Allocation; D011307:Drug Prescriptions / Q000191:economics; D005376:Financial Management; D010607:Pharmacy Service, Hospital / Q000191:economics* / Q000458:organization & administration