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Help with functional budget???


Ok, I'm a little confused on this and need some help. Here is the question: Which of these below would go under Functional Budget to determine Personnel Costs per patient?

Physician salary
Administrator
Insurance coordinator
Nurses
Front office staff
Benefits
Rent
Malpractice insurance
Utilities
Office supplies
Equipment/lease
Transportation
Training
Number of patients seen annually

Any help would be great! Thanks. :)

This looks similar to your other question until I read the question. As this doesn't distinguish between direct/ indirect cost, what you should focus on is that the nature of those cost should be Personnel cost (salary/ wage). You then divide those by number of patient to get the personnel cost per patient.

To me, they are:
Physician salary
Administrator
Insurance coordinator
Nurses
Front office staff
Benefits
Number of patients seen annually

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