title: The sustainability budgeting model: multiplemode flexible budgeting using sustainability as the synthesizing criterion.
abstract: The Sustainability Budgeting Model (SBM) is presented in the context of a department of nursing of a major hospital. If successfully incorporated in the department of nursing, the SBM can easily be moved into the larger hospital context. The SBM was designed recognizing the three necessary components underlying all budgeting models. The SBM incorporates the inherent variability of the resource inflows and outflows and in that sense is robust; it is recommended these resource flows be calibrated for the various time horizons using the standard Present Value model so as to provide comparability across projects. Most importantly, the SBM focuses on financial sustainability considering all the relevant costs--variable and fixed--and so speaks to long-term coordinated planning and continuation of desired patient services.
authors.affiliation: College of Nursing, New York University, New York, NY, USA.
authors.forename: Christine Tassone
authors.initials: CT
authors.lastname: Kovner
authors.forename: Edward J
authors.initials: EJ
authors.lastname: Lusk
mesh_terms: D002017:Budgets; D017059:Models, Econometric