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At least 19 recordsLinked to original sources
PubMed1978

The Carter administration's health budget: charting new priorities with limited dollars.

Although the budget is described by the Administration as a "full statement of its priorities," policy and spending are bound by past decisions. New program initiatives are limited to a few discretionary programs under the Public Health Service, but the massive budget does reveal personal preferences of the President and the Secretary. Some of these choices may not find congressional favor; yet the entire budget process shows the Democrats again endorsing the categorical approach reminiscent of the New Deal and the Great Society.

Budgets↗
PubMed1979

Programming, budgeting, and control in health care organization: the state of the art.

The planning, budgeting, and controlling processes (PBCP) largely subsume all of the planning and controlling activities of an organization. This paper discusses these activities within the context of a single management control system, focusing on three topics. First, a brief historical perspective of management concerns which relate to PBCP is presented and several important external pressures currently imposed on the health care industry are discussed. Second, normative models of the processes--programming, budgeting, and controlling--are presented. The discussion focuses on the elements and relationships of these processes, and numerous references to the literature are provided. Third, several issues related to the gap between the state of the art in PBCP for hospitals and the current state of practice are discussed.

Budgets↗
PubMed1979

Planning, budgeting, and controlling--one look at the future: case-mix cost accounting.

This paper outlines the system for cost accounting and managerial control which is an extension of the usually accepted departmental costing systems and takes as its units the 383 Diagnosis Related Groups (DRGs) considered to be the hospital's products. It is held that such an approach offers hospital managers a more powerful, analytic, budgeting, and cost-finding tool and offers the opportunity to involve the medical staff in the issues of how their practice patterns are affecting hospital costs.

Accounting↗
PubMed2024

Predictions of rhizosphere microbiome dynamics with a genome-informed and trait-based energy budget model.

Soil microbiomes are highly diverse, and to improve their representation in biogeochemical models, microbial genome data can be leveraged to infer key functional traits. By integrating genome-inferred traits into a theory-based hierarchical framework, emergent behaviour arising from interactions of individual traits can be predicted. Here we combine theory-driven predictions of substrate uptake kinetics with a genome-informed trait-based dynamic energy budget model to predict emergent life-history traits and trade-offs in soil bacteria. When applied to a plant microbiome system, the model accurately predicted distinct substrate-acquisition strategies that aligned with observations, uncovering resource-dependent trade-offs between microbial growth rate and efficiency. For instance, inherently slower-growing microorganisms, favoured by organic acid exudation at later plant growth stages, exhibited enhanced carbon use efficiency (yield) without sacrificing growth rate (power). This insight has implications for retaining plant root-derived carbon in soils and highlights the power of data-driven, trait-based approaches for improving microbial representation in biogeochemical models.

Rhizosphere↗
PubMed1979

Functional budgeting.

Explore the source record for details and available documents.

Attitude of Health Personnel↗
PubMed1979

Functional budgeting.

Explore the source record for details and available documents.

Attitude of Health Personnel↗
PubMed1979

Should hospitals use zero-base planning and budgeting?

Since most hospital programs are not discretionary, they cannot be successfully evaluated by the "decision package" methodology of ZBPD. For carefully selected hospital services, however, ZBPD may be an effective tool.

Budgets↗