Review budgets post-project to understand expense variances and improve forecasting. Calculate over-budget percentages by subtracting budgeted amounts from actual costs. Analyze specific items in ...

Providing payments based on the actual cost of care would avoid the inequities created by federal emergency funds and would use empirical data to solve a real problem and avoid a guessing game.

The CMS' current formulas for determining uncompensated-care payments for hospitals aren't pinned to the actual costs the facilities incur, a new government watchdog study says.

Variable overhead spending variance is the difference between actual variable overheads and standard variable overheads based on the budgeted costs.