The Control of Hospital Expenditure: The Budget or Estimate System

(Y.H. Com. 6) state that a system of rationing departments is valuable as a moral factor in keeping down expenditure, and that every hospital should prepare an annual budget. The subject of budgets is one of considerable importance to hospitals, especially so at the present time when strenuous efforts are being made to keep expenditure down as low as possible without in any way impairing efficiency. Budgets in conjunction with properly prepared comparative statements form one of the most efficient means of control over expenditure. Further,