Sustainable Performanced Assestement at Suradadi Hospital with Balanced Scorecard Approach (original) (raw)
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Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi
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Jurnal Aisyah : Jurnal Ilmu Kesehatan, 2021
Balanced scorecard (BSC) is one of the performance appraisal and strategic management tools and has become a popular performance measurement instrument. Apart from being a tool for performance appraisal, the BSC can also be used for strategic management. The use of BSC and KPI (Key Performance Indicators) for strategic management purposes makes it possible to gain competitive advantage. The aims of this research is to develop strategic performance indicators for clinics in the Surakarta area based on 4 balanced scorecard perspectives. This type of research is a qualitative case study with data collection method using FGD (Focus Group Discussion). The sample is 7 clinic employees and 2 clinic owner representatives. Data were analyzed using qualitative content analysis techniques. The FGD results obtained 19 strategic plans and 8 strategic performance indicators based on 4 balanced scorecard perspectives. These indicators consist of 1 financial indicator, 2 customer indicators, 3 inte...
Journal of Modelling in Management, 2020
PurposeThis paper aims to determine the performance of the departments at Dr Zainoel Abidin Regional General Hospital, Banda Aceh, Indonesia, in 2016, based on the targets and realization of their work programs using balanced scorecard.Design/methodology/approachThis study adopted qualitative and quantitative approaches.FindingsThe overall results of the performance appraisal using the balanced scorecard approach seen from the financial, internal business, customer and training and learning perspectives are good. Dr Zainoel Abidin Regional General Hospital has provided good services, and performance of its departments have generated the expected outcome, realized by the Hospital.Originality/valueThe novelty of the present study lies in its research model, where human resources (transformational leadership, organizational commitment and resource uniqueness) and financial management (business plans, budget and performance).
Key performance indicators in hospital based on balanced scorecard model
2017
Introduction: Performance measurement is receiving increasing verification all over the world. Nowadays in a lot of organizations, irrespective of their type or size, performance evaluation is the main concern and a key issue for top administrators. The purpose of this study is to organize suitable key performance indicators (KPIs) for hospitals’ performance evaluation based on the balanced scorecard (BSC).Method: This is a mixed method study. In order to identify the hospital’s performance indicators (HPI), first related literature was reviewed and then the experts’ panel and Delphi method were used. In this study, two rounds were needed for the desired level of consensus. The experts rated the importance of the indicators, on a five-point Likert scale. In the consensus calculation, the consensus percentage was calculated by classifying the values 1-3 as not important (0) and 4-5 to (1) as important. Simple additive weighting technique was used to rank the indicators and select hos...
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Introduction Despite the critical importance of hospital performance measurement, empirically validated hospital performance frameworks lack. The balanced scorecard is considered one of the most influential contributions in the performance measurement literature. Since the introduction of the balanced scorecard in the early 90s, many scholars have used a balanced scorecard to enable hospital performance measurement and improvement. Therefore, this study aimed to construct and validate a balanced scorecard-based hospital performance framework. Additional to the original four perspectives, the quality of care is added as a perspective for the balanced hospital scorecard. It reflects one of the key strategic objectives in any healthcare organization. Methods The study adopted a two-phase model to validate the framework empirically. The first is the exploratory phase, where feedback from academicians and professionals helped finalize the framework in the form of scale. In the second phase, the scale was tested for dimensionality, reliability, and validity. Results A total of 200 (81 responded, RR= 40%) senior managers working in Hamad Medical Corporation (HMC), the largest healthcare provider in Qatar, were surveyed. The content, convergent, and discriminant validities were established. The study conducted composite reliability and Cronbach's alpha tests for the reliability, and all variables were found to have alpha and composite reliability higher than 0.7. Conclusion The findings suggest that senior managers in HMC make a meaningful distinction between the five attributes of hospital performance. Findings, contributions, limitations, directions for future research, and managerial implications are all discussed.
Performance Measurement Through Balanced Scorecard Approach
JURNAL MANAJEMEN BISNIS, 2021
The purpose of this research is to assess the performance of health centers using the Balanced Scorecard (BSC) framework from four perspectives: the customer perspective, the internal process perspective, the learning and growth perspective, and the financial perspective. The BSC application is intended to measure organizational performance from a variety of perspectives, not just financial ones; there must be a balance of financial and non-financial perspectives. This means that BSC is a strategic approach to evaluating an organization's performance that balances the interests of various stakeholders by balancing short- and long-term objectives.
The Balanced Scorecard for the Healthcare Organizations
In Shil, N. C. and Pramanik, A. K. (Eds.), Contemporary Research in Cost and Management Accounting Practices: The Twenty First Century Perspective, pp. 138-151 , North American Business Press., 2010
One of the most challenging tasks for managers in healthcare organizations is the performance measurement and management. The balanced scorecard as a strategic performance management tool provides a comprehensive set of financial and non-financial performance measures for the healthcare organizations to be strategy focused. This study discusses the balanced scorecard implementation for healthcare organizations both theoretically and practically. The study is enhanced by performing a case study to examine the implementation process of the balanced scorecard by a medical device manufacturer company in the United States. In the study, it is suggested that if healthcare organizations use the balanced scorecard as a performance management system, it may facilitate them to be strategy focused and may better serve their missions.
International Journal of Health Planning and Management, 2010
Balanced Scorecards (BSC) are being implemented in high income health settings linking organizational strategies with performance data. At this private university hospital in Pakistan an elaborate information system exists. This study aimed to make best use of available data for better performance management. Applying the modified Delphi technique an expert panel of clinicians and hospital managers reduced a long list of indicators to a manageable size. Indicators from existing documents were evaluated for their importance, scientific soundness, appropriateness to hospital's strategic plan, feasibility and modifiability. Panel members individually rated each indicator on a scale of 1–9 for the above criteria. Median scores were assigned. Of an initial set of 50 indicators, 20 were finally selected to be assigned to the four BSC quadrants. These were financial (n = 4), customer or patient (n = 4), internal business or quality of care (n = 7) and innovation/learning or employee perspectives (n = 5). A need for stringent definitions, international benchmarking and standardized measurement methods was identified. BSC compels individual clinicians and managers to jointly work towards improving performance. This scorecard is now ready to be implemented by this hospital as a performance management tool for monitoring indicators, addressing measurement issues and enabling comparisons with hospitals in other settings Copyright © 2010 John Wiley & Sons, Ltd.