Nursing Delegation and Management of Patient Care 2nd Edition Motacki Test Bank
Chapter 04: Financial Management in Health Care
Motacki: Nursing Delegation and Management of Patient Care, 2nd Edition Q&
MULTIPLE CHOICE
1. When developing a zero-based budget, nurse managers understand
a. the previous year’s monies are applied to the current one.
b. all budget needs are justified annually.
c. no changes to patient care delivery can occur.
d. it does not reflect actual changes of the unit.
ANS: B
Zero-based budgets have to be re-created annually starting from zero and every request must
be justified. Options A and D are a factor seen in the incremental type budget. Option C is the
zero-based type budget allows for changes in delivery of the service.
DIF: Cognitive Level: Application REF: page 46
2. When developing an incremental type budget, the nurse manager understands
a. yearly budgets are dependent on the previous year’s budget. The budget must be
recreated every year.
b. anticipated changes are allowed.
c. all changes must be justified.
d. the yearly budget for the upcoming year will be less than for the present year.
ANS: A
Each year’s budget is based onNUthe
RSamount
INGTspent
B.Cin
OMthe previous year’s budget. The other
options refer to the zero-based budget.
DIF: Cognitive Level: Application REF: page 46
3. When using the gathering and planning phase of developing a budget, the nurse manager
would expect to find
a. financial objectives of the organization.
b. environmental assessment.
c. scheduled budget items.
d. monitoring of progress.
ANS: B
An environmental survey should be done as the first step in the budget process. The other
options are part of another phase.
DIF: Cognitive Level: Application REF: page 47
4. When evaluating the performance of a budget, the nurse manager can use a variance analysis
to explain
a. an increased cost due to market changes.
b. a change in availability of materials.
c. differences between budget and cost.
d. one-time event.
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, Nursing Delegation and Management of Patient Care 2nd Edition Motacki Test Bank
ANS: C
A variance analysis can explain the reason for a difference between what is budgeted and
what was spent. The other options do not address variance analysis.
DIF: Cognitive Level: Analysis REF: page 48
5. Unit yearly budgets may change based on variances. What does the nurse manager understand
to be the cause of budget variances?
a. A change in patient census
b. An increase in staffing
c. Implementation of new responsibilities
d. New management
ANS: B
Changes in staffing will cause a budget variance. A change in the patient census can cause a
change but only in its relationship to staffing. The other options do not affect the budget.
DIF: Cognitive Level: Analysis REF: page 48
6. A positive budget variance can be identified by which situation?
a. A decrease in the budgeted expenditures
b. An increase in the budgeted expenditures
c. An increase in RN salaries
d. A decrease in patient ratios
ANS: A
Positive budget variances are those that show a decrease in expenditures from what was
budgeted. An increase in the N
budgeted
RSINexpenditures
GTB.COMreflects a negative variance. An increase
in RN salaries and decrease in U
patient ratios would apply only if it had been incorporated into
the budget and then a change occurred.
DIF: Cognitive Level: Analysis REF: page 48
7. A nurse consistently remains past her shift for report or charting. The amount of overtime
accumulated is equivalent to a full-time nurse’s salary for 1 month. The nurse manager
counsels the nurse and emphasizes that one of the responsibilities to the institution is
a. quality patient care.
b. fiscal accountability.
c. accurate documentation.
d. accurate medication administration.
ANS: B
This particular nurse appears to have no sense of fiscal accountability to the institution. Fiscal
responsibility is as vital to the success of the institution as is quality patient care. The other
options describe important responsibilities, but the question is not about the nurse’s care that
is provided but about the organization of her time.
DIF: Cognitive Level: Analysis REF: page 48
8. A proactive budget should incorporate which situation?
a. Patient acuity changes
b. Patient/nurse ratio changes
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Chapter 04: Financial Management in Health Care
Motacki: Nursing Delegation and Management of Patient Care, 2nd Edition Q&
MULTIPLE CHOICE
1. When developing a zero-based budget, nurse managers understand
a. the previous year’s monies are applied to the current one.
b. all budget needs are justified annually.
c. no changes to patient care delivery can occur.
d. it does not reflect actual changes of the unit.
ANS: B
Zero-based budgets have to be re-created annually starting from zero and every request must
be justified. Options A and D are a factor seen in the incremental type budget. Option C is the
zero-based type budget allows for changes in delivery of the service.
DIF: Cognitive Level: Application REF: page 46
2. When developing an incremental type budget, the nurse manager understands
a. yearly budgets are dependent on the previous year’s budget. The budget must be
recreated every year.
b. anticipated changes are allowed.
c. all changes must be justified.
d. the yearly budget for the upcoming year will be less than for the present year.
ANS: A
Each year’s budget is based onNUthe
RSamount
INGTspent
B.Cin
OMthe previous year’s budget. The other
options refer to the zero-based budget.
DIF: Cognitive Level: Application REF: page 46
3. When using the gathering and planning phase of developing a budget, the nurse manager
would expect to find
a. financial objectives of the organization.
b. environmental assessment.
c. scheduled budget items.
d. monitoring of progress.
ANS: B
An environmental survey should be done as the first step in the budget process. The other
options are part of another phase.
DIF: Cognitive Level: Application REF: page 47
4. When evaluating the performance of a budget, the nurse manager can use a variance analysis
to explain
a. an increased cost due to market changes.
b. a change in availability of materials.
c. differences between budget and cost.
d. one-time event.
This study source was downloaded by 100000832361371 from CourseHero.com on 04-12-2022 23:31:13 GMT -05:00
https://www.coursehero.com/file/53644945/04pdf/ NURSINGTB.COM
, Nursing Delegation and Management of Patient Care 2nd Edition Motacki Test Bank
ANS: C
A variance analysis can explain the reason for a difference between what is budgeted and
what was spent. The other options do not address variance analysis.
DIF: Cognitive Level: Analysis REF: page 48
5. Unit yearly budgets may change based on variances. What does the nurse manager understand
to be the cause of budget variances?
a. A change in patient census
b. An increase in staffing
c. Implementation of new responsibilities
d. New management
ANS: B
Changes in staffing will cause a budget variance. A change in the patient census can cause a
change but only in its relationship to staffing. The other options do not affect the budget.
DIF: Cognitive Level: Analysis REF: page 48
6. A positive budget variance can be identified by which situation?
a. A decrease in the budgeted expenditures
b. An increase in the budgeted expenditures
c. An increase in RN salaries
d. A decrease in patient ratios
ANS: A
Positive budget variances are those that show a decrease in expenditures from what was
budgeted. An increase in the N
budgeted
RSINexpenditures
GTB.COMreflects a negative variance. An increase
in RN salaries and decrease in U
patient ratios would apply only if it had been incorporated into
the budget and then a change occurred.
DIF: Cognitive Level: Analysis REF: page 48
7. A nurse consistently remains past her shift for report or charting. The amount of overtime
accumulated is equivalent to a full-time nurse’s salary for 1 month. The nurse manager
counsels the nurse and emphasizes that one of the responsibilities to the institution is
a. quality patient care.
b. fiscal accountability.
c. accurate documentation.
d. accurate medication administration.
ANS: B
This particular nurse appears to have no sense of fiscal accountability to the institution. Fiscal
responsibility is as vital to the success of the institution as is quality patient care. The other
options describe important responsibilities, but the question is not about the nurse’s care that
is provided but about the organization of her time.
DIF: Cognitive Level: Analysis REF: page 48
8. A proactive budget should incorporate which situation?
a. Patient acuity changes
b. Patient/nurse ratio changes
This study source was downloaded by 100000832361371 from CourseHero.com on 04-12-2022 23:31:13 GMT -05:00
https://www.coursehero.com/file/53644945/04pdf/ NURSINGTB.COM
