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Distinctive features of balanced scorecard in health care organizations

Summary/Abstract: The article aims at presentation of conclusions from the analysis of real cases of implantation of Balanced Scorecard in health care organizations with the focus on the basic elements of the scorecard, i.e. the perspectives of performance measurement. The specificity of health care scorecards stems from different generic strategies implemented in many organizations. Contrary to the other entities many health care organizations start from the client perspective (sometimes in a very broad sense, like stakeholder). The financial perspective may be used rather as a constraint than a real group of activities.

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