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level: Budgeting, Purchasing and Inventory Control

Questions and Answers List

level questions: Budgeting, Purchasing and Inventory Control

Question	Answer
is a short-range plan for future operations Provides a means to monitor the hospital financial activities Forecast of the income and expenditure that the policies be implemented	Budget
Types of Budget Preparation	1 Short term (2 yrs) 2 Long term (5-10 yrs)
Define the purpose of the unit (objective) Establish policies for its operation Project the hospital growth Reasonable Attainable Not be interpreted as tool to restrict initiative to the effect of changing condition	Plan
Division of the budget (3 parts of every budget:)	1 Income or revenue accounts 2 Expense accounts 3 Capital and equipment request ICE
1) must be calculated for the proper implementation of budget Maintains daily,weekly, monthly and annual cost Value of the prescriptions and requisitions processed 2) limited to the sale of drugs to inpatients, ambulatory patients and department of the hospital (deductions-from purchase accounts)	1 Income account 2 Income in hospital pharmacy
1 This are the allocation of the FOUR GENERAL CATEGORIES in the hospital 2 FOUR GENERAL CATEGORIES:	1 Expense Account 2) 1 Administration and General 2 Professional care of the patient 3 Out-patient and emergency 4 Other expenses PAO
Expenditures related to the day-to-day operations of a business. pertains to operation expenses not directly related to the production of any goods or services. Includes rent, utilities, insurance and managerial salaries.	Administrative and General
Includes: Salaries and wages Supplies and expense Drugs and pharmaceuticals Purchased services Expenditures on overtime positions Miscellaneous supplies and expense	Professional Care of patients:
Cost of drugs and pharmaceuticals used in the out-patient and emergency department	Out-Patient and emergency
Funding of physical plant and equipment Immediate arrangement of new model equipment's Actual cash should be budgeted	Others: Equipment and construction budget
Special and important part of the operation of successful hospital pharmacy The purchased of drugs and pharmaceuticals is a specialty which can be carried out to the best advantages by a pharmacist trained in managing a hospital pharmacy.	Purchasing and Inventory Control
check on the theoretical inventory record maintained by either pharmacy or accounting	Annual inventories