Final answer:
Items considered essential in a healthcare setting budget include patient care costs like medication, medical supplies, and salaries for clinical staff. It's important to ensure these essentials are prioritized as they directly affect the quality of care. Non-essential items should be evaluated based on their impact and necessity while adhering to the budget constraints.
Step-by-step explanation:
To decide which items are considered essential in a healthcare setting, there are a few steps to follow while creating a budget. Initially, one must understand the incoming revenues, which are the funds available to the company. After establishing the revenue, the first priority is to list all the essential expenses that must be paid to keep the healthcare facility operational.
Essential items in a healthcare setting would typically include costs related to patient care such as medication, medical supplies, salaries for clinical staff, utilities, and equipment maintenance. The primary focus is on ensuring the healthcare facility can provide the necessary services to its patients. These costs are non-negotiable because they directly impact the quality of care.
After the essential expenses are covered, the next step would be to evaluate the non-essential items. These may include administrative expenses, marketing, or elective services which may not be directly related to patient care but still contribute to the facility's functionality. The decision on these expenses should be made by assessing their impact on operational efficiency and patient satisfaction, while ensuring that the healthcare facility stays within its budget.