Financial & Managerial Accounting?

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Sep 10, 2025

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Prior to beginning work on this assignment,

Review Chapters 13 and 16 from the course textbook, Essentials of Health Care Finance.
Read the article Zero-Based Budgeting “My Way”Links to an external site..

As Cleverley and Cleverley (2018) explain,

Zero-base budgeting is a term that had gained much publicity. It has been touted as management’s most effective cost containment tool. It also has been described as the biggest hoax of the century. The truth lies somewhere in the middle. . . . Nearly everyone would agree that cost benefit analysis should be the evaluation method of zero-base budgeting. (p. 391)

Shady Valley skilled nursing facility for long-term care is seeking a non-traditional alternative to budgeting. They are interested in obtaining information regarding zero-based budgeting to achieve their operational goals and aid in strategic planning. The Board of Directors for Shady Valley’s 80-bed skilled nursing facility for long-term care recently hired you as their zero-based budget consultant.

Note: Be sure you are not writing in first person. Check the First vs. Third PersonLinks to an external site. for guidance.

In your paper,

Explain how Shady Valley skilled nursing facility can implement a zero-based budget and provide your recommendations to the Board of Directors.
Describe the benefits of implementing your recommendations and justify why you are making these specific recommendations.
Discuss two positive and two negative aspects of zero-based budgeting in the healthcare delivery system.

The Zero-Based Budgeting paper,

must be three to five double-spaced pages in length (not including title and references pages) and formatted according to APA StyleLinks to an external site. as outlined in the Writing Center’s APA Formatting for Microsoft WordLinks to an external site. resource.
must include a separate title page with the following in title case:
- title of paper in bold font
  - Space should appear between the title and the rest of the information on the title page.
- student’s name
- name of institution (The University of Arizona Global Campus)
- course name and number
- instructor’s name
- due date
must utilize academic voice. Review the Academic VoiceLinks to an external site. resource for additional guidance.
must include an introduction and conclusion paragraph.
- Your introduction paragraph needs to end with a clear thesis statement that indicates the purpose of your paper.
- For assistance on writing Introductions & ConclusionsLinks to an external site. and Writing a Thesis StatementLinks to an external site., refer to the Writing Center resources.
must use at least three scholarly or peer-reviewed sources in addition to the course text.
- The Scholarly, Peer-Reviewed, and Other Credible SourcesLinks to an external site. table offers additional guidance on appropriate source types. If you have questions about whether a specific source is appropriate for this assignment, please contact your instructor. Your instructor has the final say about the appropriateness of a specific source.
- To assist you in completing the research required for this assignment, review this Quick and Easy Library ResearchLinks to an external site. tutorial, which introduces the University of Arizona Global Campus Library and the research process, and provides some library search tips.
must document any information used from sources in APA Style as outlined in the Writing Center’s APA: Citing Within Your PaperLinks to an external site. guide.
must include a separate references page that is formatted according to APA Style as outlined in the Writing Center. Review the APA: Formatting Your References ListLinks to an external site. resource in the Writing Center for specifications.

Struggling with where to start this assignment? Follow this guide to tackle your assignment easily!

Step 1: Title Page (APA format)

Create a separate title page with:

Title of your paper in bold (e.g., Zero-Based Budgeting in Shady Valley Skilled Nursing Facility)
Your name
Institution name (The University of Arizona Global Campus)
Course name and number
Instructor’s name
Due date

Step 2: Introduction (1 paragraph)

Begin with a hook (importance of budgeting in healthcare).
Provide context: Shady Valley wants to explore zero-based budgeting (ZBB) as a non-traditional approach.
End with a clear thesis statement:
Example: This paper examines how Shady Valley Skilled Nursing Facility can implement zero-based budgeting, outlines specific recommendations for effective adoption, analyzes the benefits of these recommendations, and discusses both the positive and negative implications of zero-based budgeting in healthcare.

Step 3: Explain Zero-Based Budgeting Implementation (1–2 pages)

Define ZBB using Cleverley & Cleverley (2018) and at least one other scholarly source.
Explain the process of implementation at Shady Valley:
1. Identify decision units (e.g., nursing departments, rehab, administration).
2. Develop decision packages (each unit justifies expenses from zero).
3. Rank and evaluate packages using cost-benefit analysis.
4. Allocate resources based on priority.
Provide specific recommendations to the Board:
- Train department heads in ZBB methodology.
- Use performance metrics tied to patient care outcomes.
- Conduct quarterly budget reviews to adjust priorities.

Step 4: Benefits of Recommendations (1 page)

Financial transparency: Eliminates “automatic” carry-over of prior budgets.
Alignment with strategic goals: Ensures funding matches organizational priorities like patient safety and quality care.
Cost containment: Helps reduce unnecessary or outdated expenses.
Flexibility: Allows Shady Valley to adapt to changing patient needs.
Justify why these recommendations are valuable to the facility’s sustainability and competitiveness.

Step 5: Positive and Negative Aspects of ZBB (1 page)

Two Positive Aspects:
1. Promotes accountability by requiring justification for every expense.
2. Encourages innovation and resource reallocation toward high-impact services.
Two Negative Aspects:
1. Time-consuming and resource-intensive, especially during the first implementation.
2. Risk of undervaluing essential but less quantifiable services (e.g., patient support programs).

Step 6: Conclusion (1 paragraph)

Restate thesis: ZBB can provide Shady Valley with a structured, cost-effective approach to budgeting.
Summarize key points: implementation steps, benefits, pros and cons.
Close with a forward-looking statement: If implemented effectively, ZBB can help Shady Valley achieve both operational efficiency and improved patient care outcomes.

Step 7: References Page (APA)

Include at least three scholarly or peer-reviewed sources + your textbook.
Format references correctly in APA style.
Example references:
- Cleverley, W. O., & Cleverley, J. O. (2018). Essentials of health care finance (8th ed.). Jones & Bartlett Learning.
- Pyhrr, P. A. (2011). Zero-base budgeting: A practical management tool for evaluating expenses. Harvard Business Review.
- Academic journal articles on ZBB in healthcare (search via UAGC Library).

✅ Word count target: 3–5 double-spaced pages (excluding title and references).
✅ Maintain third person academic voice (avoid “I” or “we”).
✅ Use APA in-text citations for definitions, benefits, and critiques.

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