title: Number crunching with variable budgets.
abstract: Variable budgeting allows managers to support a resource management plan that provides for efficient staffing and patient care.
authors.forename: Margaret Piltz
authors.initials: MP
authors.lastname: Kirkby
mesh_terms: D019985:Benchmarking; D002017:Budgets / Q000458:organization & administration*; D017598:Efficiency, Organizational; D005376:Financial Management / Q000458:organization & administration*; D017408:Guidelines as Topic; D006801:Humans; D009718:Nurse Administrators; D009739:Nursing Services / Q000458:organization & administration*; D009740:Nursing Staff / Q000191:economics / Q000600:supply & distribution; D009745:Nursing, Supervisory / Q000458:organization & administration*; D010561:Personnel Staffing and Scheduling / Q000458:organization & administration; D010934:Planning Techniques