Professional Documents
Culture Documents
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Types of Budgeting
Classification of budget • 1. Basic Types of Budgeting
• Centralized Budget
• 1. Nursing budget • Decentralized Budget
• 2. Hospital budget • 2. Types of Institutional Budget depending on management
philosophy
• 3. Budget plan: simply a plan for future activities consist of: • 1. Open ended budget
• a. Revenue budget • 2. Fixed ceiling budget
• b. expense budget • 3. Flexible budget
• c. capital budget • 4. Performance Budget
• 5. Program Budget
• d. cash budget
• 6. Zero- based budget
• 7. Sunset budget
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