Colleen is the FS director in a department that has an annual budget in the millions. It is in a healthcare setting, and the bottom line is negative since patient FS is a cost center without any significant associated revenue. This is due to the fact that patient FS is considered part of the daily room charge. It is time for Colleen to begin working on the budget for next fiscal year. The VP she reports to informed her that due to increases in labor costs, the budget must remain unchanged for non-labor costs. The VP stated that the goal is to improve the bottom line by increasing the revenue, if at all possible. One effective method to improve financial planning is to ben