BUDGETING IN SANATORIUM AND HEALTH RESORT ORGANIZATIONS: FINANCIAL PLANNING AND COST MANAGEMENT
DOI:
https://doi.org/10.5281/zenodo.22033069Abstract
Budgeting as a tool for financial planning and cost management in health resort organizations is
examined from a sector-specific perspective. Considering the integrated nature of services, seasonal fluctuations
in demand, and resource requirements, a budgeting mechanism adapted to the specific characteristics of health
resort organizations is proposed. Particular attention is paid to the preparation of revenue and service cost
budgets, investment and cash flow planning, the organization of budgetary control by responsibility centers,
and variance analysis. The proposed approach contributes to the efficient use of resources, improved cost
planning, enhanced financial control, and more effective managerial decision-making
Keywords
budget, budgeting, health resort organizations, financial planning, cost management, service volume, revenue budget, cost budget, flexible budget, responsibility centersReferences
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