Leer en español We can say that a budget is a plan expressed in financial terms and with an accounting basis, which reflects the set of operations and resources that remain or will be mobilized to carry out an activity, plan or project. Every activity involves an economic flow. The activities that nurses carry out are not exempt from this, which is why nurse managers must know the keys to preparing, reading and interpreting budgets. Thus, a budget...

The nurse manager must acquire a wide range of cross-cutting skills. These include skills related to finance and accounting, as these will give her an insight into and understanding of the economic movements and needs of the health organization. Accounting is a science and a system that classifies and records all the financial movements of the company, in order to provide information on the financial transactions of the company, both capital inflows and outflows....

The objective of any health system is to respond to the needs of the population. In order to do so, we must start by knowing the demographic characteristics, main health problems and socio-environmental conditions. ...

We agree that to understand a health care organization it is necessary to know its culture, individual and collective styles, leadership, image, principles, etc. It is no less true that in order to understand the reason for the essence of the operation, it is necessary to resort to the general theory of systems, which I would say:...