title: Variable budget: a management tool for laboratory financial planning and control.
abstract: There is no exact or perfect method of establishing a variable budgeting system. What needs to be done is to design a system that best fits the needs of your own particular situation. Meet with your supervisory staff. Agree which costs should be considered fixed, which are to be considered step-variable. Once this is accomplished, design your management reports to accommodate the desired results. Certainly, the variable budget concept will provide laboratory management with a more realistic report for cost control and departmental performance analysis.
mesh_terms: D002017:Budgets; D003361:Cost Allocation; D005376:Financial Management; D006761:Hospitals; D007753:Laboratories / Q000458:organization & administration*; D008722:Methods; D012456:Salaries and Fringe Benefits; D014481:United States