After reviewing her monthly budget report,the nurse manager sees that she has a negative variance,which prompts her to change the staffing schedule.A negative or unfavorable variance in a monthly expense report may result from:

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Variance reflects the difference between what was projected and the actual performance in a budget.When the variance is negative or unfavorable,the amount spent is more than what was budgeted (expenses exceed revenue); this may be a result of higher acuity.To help managers interpret and use variance information better,some institutions use flexible budgets that automatically account for census variances.

After Reviewing Her Monthly Budget Report,the Nurse Manager Sees That