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To determine a Functional budget to determine personnel costs per patient?


which of the following would be included
physician slary, administrator, insurance coordinator, nurses, front office staff, benefits, rent, malpractice insurance, utilities, office supplies, equipment, transportation, trainint, number of patients seen annually

It would depend on the organization you are budgeting for. Arguably, the only thing a hospital provides is service, and therefore everything would boil down to the costs of the hospital divided by the hours of service provided. I guess the number of patients seen wouldn't be part of that calculation. Everything else would use a step-down method of overhead allocation and direct cost.

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