Before a nurse manager can even begin the budget process a lot of information

Before a nurse manager can even begin the budget process a lot of information (data) must be looked at. Needless to say it is an ongoing process that needs to be monitored often. The nurse manager collects data from previous months/yrear plans activities, and services and evaluates its outcome. For the previous quarter in the not for profit hospital whose nurse manager on a med sur unit that I spoke to, had a negative variance in the area of personnel. If in a budget where there is a negative variance you must determine the source.There are 3 major factors that can create variances: volume (an increase number of patients), Efficiency (not staffing budget care hours) and costs (going over budget costs by utilizing over time, premium pay, or agency staff).