Budget Analysis

Over the past three months Beth notes that she is over budget. She does not understand what has happened to cause the variances. Anticipating a call from the Director of Nursing and Chief Financial Officer, she turns to you as a seasoned manager to help her understand.

Utilizing a nursing theoretical approach (e.g. Benner’s Model Novice-to-Expert), what is your assessment of Beth’s managerial skill level at this point? Provide your rationale.
What suggestions would you make for Beth regarding budget management?