today healthcare reimbursement is being cut dramatically to hospitals and providers alike. Heathcare costs are going up and reimbursement is going down. Healthcare is a business and all nurses must become business savy.yhere are two parts of a budget that the nurse managermust deal with. The operating budget and the capital budget. One of the most important aspects of the operatimg budget is the staff mix, the number of orderlies, aides, nurses, and the standard of care that drives the nursing hours of care per patient day. The operating budget includes all full time equivalent personnel and all expenses and revenues for day in and day outoperationsIt is the nurse managers job to monitor the budget frequently and check for positive and more importantly negative variances.