A utilização do balanced scorecard para monitorar o desempenho de um hospital
Year: 2006
Type: dissertation
Abstract: This study acknowledges the problems with the measuring of the results of the organization strategies, using the Balanced Scorecard. The Balanced Scorecard presents 4 perspectives to measure corporate performance ¬Financial, Costumers, Internal Process, Learn and Growth. According to the BSC theory for each perceive, the organization must define measures and KPI that enable the measurement of the success of the strategies. We analyze also a group of papers that report the application and implementation of the BSC in different are as and different healthcare organizations and the possible correlations with the Portuguese reality in terms of health system and health care organizations. In the 11 part of this paper we shall present the way BSC was applied in two different services of a Portuguese Hospital that participated in this study. From the support of the Hospital resulted the elaboration of a BSC in those two Units from which resulted a general applause from the directors of both of them. We will also be analyzing the possibilities of automating the BSC and investment analysis. In conclusion we shall find that a performance measurement system is becoming essential and the Balanced Scorecard presents itself as a fundamental tool towards the accomplishment of such purpose. Also we prove that there is already enough information to build both KPI and measurements. Therefore, introducing BSC in an organization is not only possible but also desirable and can become a fundamental tool to any Health organization.
Author: Luis Filipe Matos
Language: Portuguese
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W2237188410