Abstract

MONTICO-RIESCO, Eduardo  and  VELARDE, Martín. Formulating a Balanced Scorecard for Productivity Analysis and Competitive Management in the Health Sector. Cuad. Contab. [online]. 2014, vol.15, n.spe39, pp.745-762. ISSN 0123-1472.  https://doi.org/10.11144/Javeriana.cc15-39.ftca.

Currently the health sector is under constant pressure due to the growing demand, cost increase, and a real invasion of new technologies and pharmaceuticals made available every day to the health professionals. At the same time, the ageing of the population and the prevalence of chronic illnesses, such às diabetes, asthma, arterial hypertension, etc., causes an unchecked increase in the average stay time of admitted patients to increase, às well às in the complexity of each case and the cost of their care. Likewise, the regulations from Health Authorities impose a normative framework that conditions the actions of this kind of companies. This combination of factors makes extremely difficult to manage health companies and makes necessary to have tools that allow the monitoring of all the activities performed by hundreds, even thousands, of professionals interacting between each other, generally in a non-coordinated way. The purpose of this work is to propose a management tool that gives the managers of the health sector a set of indicators, allowing them to assess, and eventually correct, medical care processes; in this way the strategic plans of the company can be achieved, measuring productivity, and making these companies more competitive.

Keywords : management; productivity; balanced score-card; competitiveness.

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