Indirect costs in a nurse manager's budget would include
a. benefits.
b. expected raises.
c. shift differential.
d. travel.
Question 2The nurse manager understands that when there is a negative variance of the budget report, it is necessary to establish the cause. Which of the following might best explain a negative variance?
a. Decreased patient acuity
b. Increase in staff sick days
c. Increased benefits
d. Decreased census
Question 3When planning the purchase of new equipment, the nurse manager should include these items into which type of budget?
a. Capital budget
b. Personnel budget
c. Cash budget
d. Operating budget
Question 4A nurse consistently remains past her shift for report or charting. The amount of overtime accu-mulated is equivalent to a full-time nurse's salary for 1 month.
The nurse manager counsels the nurse and emphasizes that one of the responsibilities to the insti-tution is
a. quality patient care.
b. fiscal accountability.
c. accurate documentation.
d. accurate medication administration.
Question 5When evaluating the performance of a budget, the nurse manager can use a variance analysis to explain
a. an increased cost due to market changes.
b. a change in availability of materials.
c. differences between budget and cost.
d. one-time event.
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