Nursing and healthcare settings are likely to benefit from a variety of resources, which are instrumental in shaping successful outcomes. It is important to utilize these available resources wisely, so that these environments will maximize these resources to achieve strategic objectives. This is an important tool to consider when determining how to utilize resources as best as possible to improve existing processes and methods to enhance patient care. It is important to consider the options that are available through various methods of resource allocation as a means of improving care and treatment in all settings. A variety of nursing resources are required to facilitate a successful strategy for care and treatment, and therefore, equipment, medications, patient beds, and personnel are each essential contributors to the development of effective patient care outcomes in these settings. Therefore, resource allocation methods must demonstrate accuracy and efficiency in their efforts to provide nursing and healthcare environments with the appropriate tools to support their needs as best as possible. Therefore, when budget decisions are made, those in charge of making these decisions, including directors or managers, must demonstrate their knowledge and decision-making capability in supporting effective patient care under a variety of circumstances. When these types of decisions are made, it is critical that these decision-makers have evaluated current needs and weighed all available resources against these alternatives to encourage growth and development within the department as a whole. Therefore, each individual who is responsible for strategic budget and resource allocation must demonstrate an effective capacity to support the needs of the department and its personnel, as well as its patients.