Write an analysis of Nursing Operation Budget: med surg or any nursing unit The nursing operations budget is a plan for the department’s revenue and expenses. It generally covers a period of one year. Preparation and control of the operating budget is probably the single most time-consuming aspect of most nurse administrators’ involvement with financial management. The student will identify a nursing department or unit that most reflects their desired practice and complete a comprehensive nursing operation budget analysis. The student must use the following principles to complete the analysis.