The evaluation of a budget process : a case study

Valley Hospital Medical Center is a 213 bed licensed general acute care facility with 154 general acute beds, and 59 psychiatric beds. HealthWest Foundation serves as the corporate parent to Valley Hospital Medical Center. HealthWest Foundation is a corporation offering comprehensive health care services. This case study focused on the evaluation of the budgeting process used by Valley Hospital Medical Center. Interviews were conducted, and a questionnaire was developed in order to assess the present budget system. Prior to this evaluation, Valley Hospital Medical Center's budget process had not yet been analyzed. Therefore, no means were available for assessing the weaknesses and strengths of its present system or, for making prudent changes.