I want to know about the operating budget and performance budgeting in hospital or Emergency Department setting, including definition, examples, and explanations. Could you recommend some Web sites? Thanks a lot.

"A Guidebook on the Preparation of a Hospital Strategic Business Plan"

"The Business Plan is a critical document to the transition of the hospital from a purely government subsidized health facility to its desired autonomous status."

"Does Performance Budgeting Work?"

"Performance budgeting refers to procedures or mechanisms intended to strengthen links between the funds provided to public sector entities and their outcomes and/or outputs through the use of formal performance information in resource allocation decision making."