The budget memorandum: reconciling fiscal and program objectives.
The budget memorandum, a process that combines departmental objectives into a series of organizational objectives related to the consumption of resources, is a method developed to reconcile the conflicting needs of programs and the amount of resources available. In this period of limited healthcare resources, it is important to develop a method that can successfully achieve such a reconciliation.
D002017:Budgets / Q000379:methods*; D003361:Cost Allocation; D005376:Financial Management / Q000379:methods*; D005377:Financial Management, Hospital; D010934:Planning Techniques; D014481:United States