How do you determine "next year's budget" revenue and expenses with a 5% decrease? Is there a formula to use?

Med/Surg Department Budget - PART 1 Current YTD (Jul-Dec) Current Year's Estimate Current Actuals Current Year's Budget Variance YTD Year's Actuals Next Year's Budget OPERATING REVENUE: Inpatient Revenue $ 23,123,516 S 50,000,000 $ (1,876,484) TOTAL PATIENT SERVICES REVENUE $ 23,123,516 S 50,000,000 $ (1,876,484) OPERATING EXPENSES Salaries and Wages $ 12,157,632 S 23,000,000 S 657,632 Employee Benefits $ 3,040,408 5,750,000 S 165,408 Professional Fees S 250,160 S 400,000 50,160 Supplies $ 5,883,497 S 10,000,000 S 883,497 Purchased Services - Utilities 27,456 50,000 2,456 Purchased Services - Other 23,484 S 50,000 (1,516) Insurance S 57,315 105,000 4,815 License and Taxes 21,456 40,000 1,456 Other Direct Expenses $ 972,157 1,500,000 S 222,157 TOTAL OPERATING EXPENSES $ 22,433,565 40,895,000 $ 1,986,065 NET REVENUE OR (EXPENSE) $ 689,951 S 9,105,000 $ (3,862,549)