Which of the following is NOT typically included in a comprehensive budget?

The comprehensive budget for a physician practice or any healthcare organization typically includes various elements that help in financial planning and management. Among these elements, a statistics budget, revenue budget, and expense budget are crucial as they focus on forecasting the inflows and outflows of cash based on operational expectations and clinical activities.

The statistics budget is used to project key operational metrics, such as number of patient visits, procedures performed, or services rendered, which are essential for setting revenue expectations. The revenue budget outlines anticipated income based on those operational statistics and is vital for understanding the financial viability of the practice. The expense budget is equally important as it details the projected operational costs, such as staff salaries, equipment purchases, and overhead, against anticipated revenues.

In contrast, control of long-term assets, while significant in the overall financial management of a practice, is not typically categorized within the comprehensive budget framework. Long-term asset management pertains more to capital expenditure planning and asset allocation rather than day-to-day operational budgeting. Thus, it does not fit the standard components of a comprehensive budget, which focuses more on operational financial measures.