Discussion 3

1. Identify the role of nurse leaders in the budgeting process (or the role of budgeting in your place of work for MBA students).

• What role do they play, and what are the implications of that role?
• Explain why a nurse manager’s salary would be a fixed cost and a floor nurse’s salary would be a variable cost. 
• The nurse manager experienced an increase in patient census, which resulted in a 10% increase in per diem nurse salaries for May. Explain how the total costs could break even in this situation