D. Discuss the method of calculating staffing needs utilizing the facilitys staffing formula. E. Discuss the process utilized in making changes in staffing levels within the facility. Learning Focus: Budgeting Nature of Learning Experience: Information Session/Discussion Learning Objectives: A. Discuss the different types of budgets with which the nurse manager may be involved. B. Describe the steps involved in preparing and utilizing an operating budget. C. Identify factors that need to be considered when preparing an operating budget for the nursing unit within the organization. D. Examine the benefits and limitations of the process involved with budget preparation. E. Discuss the type of information that the nurse manager needs to obtain from and share with the nursing staff in budget preparation and utilization.