PENGANGGARAN
PELAYANAN KESEHATAN
MANAJEMEN
Penyusunan Program
Penyusunan Anggaran
Syarat – syarat Didalam Menyusun
1. Line-Item Budgeting
2. Planning Programming Budgeting System
3. Zero Based Budgeting
4. Performance Budgeting
Line Item Budgeting
1. Management Involvement
2. Organizational Adaptation
3. Responsibility Accounting
4. Goal Orientation
5. Full communication
6. Realistic Expectation
7. Timeeliness
8. Flexible Application
9. Reward and Punishment
Management Involvement