The missing link in budget models of nonprofit institutions: two practical Dutch applications

Article Abstract:

The relationship between the budget systems of nonprofit organizations in the Netherlands and the internal regulation of their services was investigated. Specifically, the multilevel decision structure prevailing in Dutch hospitals and universities as well as the tension that exists between top management and professionals regarding the budgeting process were examined. Empirical results showed that the conflict between the total external budget based on general indicators and the specific tasks at the basis of the hospitals and universities can be resolved by decentralizing the total budget to professionals and by integrating the budget with a system of prices for patient care, education and other professional tasks. It was found that research groups and departments can manage this decentralized budget while taking responsibility for their tasks.

Colleges & Universities, Colleges, Universities, and Professional Schools, Hospitals, Religious, Grantmaking, Civic, Professional, and Similar Organizations, Colleges and universities, Nonprofit Institutions, Operational Budgeting, Management, Universities and colleges, Budget, Budgeting, Budgets, Expenditures, Public, Public expenditures, Nonprofit organizations, Business budgets

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Implementing a manufacturing planning and control information system

Article Abstract:

Material Requirements Planning (MRP) and Manufacturing Resource Planning (MRP II) are computerized systems which replace traditional informal methods of manufacturing with formal planning and control procedures. They can provide improved customer service, improved materials management, and increased productivity. However, there have been numerous failures or near failures in implementing those systems. As a result, many companies have not received the full benefits from MRP-MRP II. The authors draw on feedback from a survey of 272 companies that have or are in the process of implementing MRP-MRP II the determinants of a successful implementation. they also describe the implementation approach of one successful company to provide managers with additional insight into a successful implementation process. (Reprinted by permission of the publisher.)

Planning, Technology application, Production engineering, Computer-integrated manufacturing

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A methodology for determining a hospital's expected costs for changes in patient load and service mix

Article Abstract:

A methodology is offered for predicting costs associated with changes in patient loads, expansion or closing of patient service departments, or installation of a particular patient service section. The development of the model's components is illustrated with data from a group of New York State hospitals. The methodology's application to a particular hospital is demonstrated through the use of a computer-based model. Several program runs are presented to simulate the cost effect of a patient load and-or service mix change. Potential management and regulatory applications of the methodology are discussed.

Hospital patients

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