Managerial control of the hospital with special use of BSC and DEA methods
Managerial control of the hospital with special use of BSC and DEA methods

Summary/Abstract: At present, managers become more and more conscious about monitoring their unit’s operations, whereas new directives impose the creation of departments for Managerial Control on hospitals. These departments are obliged to provide reports on the completion of hospital’s objectives and tasks. In the paper, the author aims at presenting the application of the Balanced Scorecard tool (BSC in short) which, undoubtedly, is a helpful solution in managing a hospital, allowing at the same time to analyze its financial situation that so far has been underlined by the organs that comprise a hospital most strongly. It should also be noticed that currently NFZ would like to reward hospitals that possess ISO certificates and accreditations compliant with the BSC and that can be applied in its structure. The article will be complemented with the results of an efficiency analysis based on measures that come from the system based on the BSC and the financial analysis of Polish hospitals.

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