Certified Nurse Manager and Leader (CNML) Practice Test

In the context of nursing services, a fixed cost refers to expenses that do not fluctuate with the volume of services provided. Manager salaries are a prime example of a fixed cost because they remain the same regardless of how many patients are treated or how services fluctuate throughout the year. This consistency allows for a stable financial planning process, as these salaries are predetermined and do not change based on operational activities.

Conversely, other options such as nursing supplies, staffing costs that vary during peak seasons, and utilities that depend on patient load are considered variable costs. These expenses change based on the level of services provided; for instance, more patients typically lead to more nursing supplies being utilized, increased staffing to handle the higher patient volume, and potentially higher utility costs as more resources are consumed. Thus, recognizing manager salaries as fixed costs helps in understanding the overall budget dynamics in nursing services.