Balanced scorecard και υγεία
Balanced scorecard and healthcare
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Keywords
Balanced scorecard ; Οργανωσιακή απόδοση ; Τομέας υγείαςAbstract
The purpose of this study is to examine the use and application of balanced scorecard in the healthcare sector. Through the review of the literature and previous examples of the application of the balanced scorecard in hospital organizations, the importance of this approach for measuring the performance of health units is demonstrated. The main mission of health organizations is the achievement of social goals, responding to the needs of various stakeholders, apart from the efficient use of resources and profitability. Within this framework, these financial measures in themselves are not sufficient for measuring the performance of organizations and monitoring their results within the context of their broader strategy. Balanced scorecard provides an objective assessment of the performance of health units, contributing to the optimization of efficiency and effectiveness in the provision of health services. In particular, it can lead to better management because it enhances control, reduces uncertainty and helps organizations achieve their goals, contributing to the achievement of their strategy, such as organizational excellence, customer focus, encouraging teamwork, geographical expansion, or digital transformation. The inclusion of local specificities, the commitment of leadership and all members of the organization, the inclusion of the perspective of health professionals and patients, the understanding that this process is long-term, the cost and know-how of its implementation, the suitability of performance measurement indicators, are critical factors for the implementation of this approach to measuring the performance of healthcare units.