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I am trying to create an annual operating budget that is broken down by department, for a healthcare facility. For example: emergency room, intensive care unit, pediatric unit, facilities, and overall master budget. All of my budgets for the individual departments must be properly proportionate to the overall budget. I`m going to end with an executive summary summarizing the budget.

I have done a number of made up budgets thus far and I am beginning to understand the process much better, but I would like to compare them with a budget for a pretend hospital to see how it differs when there are numerous departments involved and it all has to be brought together - to better understand the relationship between departmental and total facility budgets.

I have included a power point that I did using some made up figures and trying to reflect certain goals for an example of figures for revenue, expenses, increases, etc......This might help a little bit to answer my questions now. I know I`m still new to this, but I`m trying!!