While preparing a budget for nursing services, several essential requisites must be carefully considered to ensure efficiency, quality patient care, and optimal utilization of resources. The first important requisite is a clear understanding of the objectives of nursing services in alignment with the overall goals of the hospital. The budget should reflect patient care priorities, standards of nursing practice, and institutional policies. Accurate estimation of patient load, bed occupancy rate, and types of services provided is necessary, as these directly influence staffing requirements and resource allocation. Another key factor is proper manpower planning. Nursing personnel constitute the largest workforce in a hospital, so forecasting the number and categories of staff required—such as registered nurses, auxiliary nurses, and nursing aides—is crucial. Consideration must be given to staff-patient ratios, workload measurement, leave reserves, and training needs. Salaries, allowances, overtime, and benefits form a major portion of the nursing budget and must be estimated realistically. Material and supply