1. Forte, Paula S. PhD, RN, CNAA
  2. Forstrom, Susan J. MSN, RN


Nurse administrators, in response to budget imperatives, have made decisions that, rather than solve their difficulties, magnify them. Finding solutions that address cost as well as culture changes in nursing is crucial if we are to remain financially and professionally viable. In this article, the authors describe a tool for reconstructing reality for both cost reduction and relationship development.