title: Year to end budget forecasting: income and expenditure.
abstract: The introduction of devolved management structures within the NHS has exposed many clinical staff to the disciplines of financial management. This short article looks at the principles behind the preparation of budgets, the purpose of the income and expenditure account and the tools used to monitor expenditure at directorate and department level within a hospital.
authors.affiliation: Homerton Hospital NHS Trust, London.
authors.forename: S
authors.initials: S
authors.lastname: Pilkington
mesh_terms: D002017:Budgets; D003284:Contract Services / Q000191:economics*; D005544:Forecasting; D005102:Health Expenditures; D006801:Humans; D007182:Income; D013222:State Medicine / Q000191:economics; D006113:United Kingdom