accounting evaluations are then presented to the finance officers to assist nurse leaders in the decision-making process. What strategic decisions should a nursing leader consider while developing a nursing program proposal in terms of resource utilization? Why? When developing a nursing program proposal, it is imperative that the nurse leader obtains information about the patient population, assess the need for appropriate resources, and organize and allocate all available resources. According to Smaldone (2011), “in order to gain a deeper understanding of the impact of the disease process and its treatment, the cost of health care generated by patients and their families, an in depth assessment is required
