• Complete this brief Survey to review your understanding of the concepts
• Please number your answers to correspond with the numbered questions.
• This Survey is graded on your critical thinking.

1. Describe the difference in Capital and Operational budgeting. How does the manager go about “justifying” them?Is there a difference in how to justify?
2. Describe two sources of budget variance and how these sources might be monitored, investigated, and controlled.Identify at least three reasons to investigate a budget variance.
3. Discuss all of the pieces needed to calculate nursing hours per patient day.Where can you find national benchmarks for units like yours?
4. Define a fixed cost and a variable cost and give an example of each.

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