Kluczowe mierniki efektywności dla szpitala w perspektywie finansów zrównoważonej karty wyników
Key Performance Indicators for Hospital Balanced Scorecard Financial Perspective

Summary/Abstract: Hospitals (SPZOZ) operate in a specific manner, nevertheless they are influenced by the market environment and are subject of analysis quite in the same way as other companies operating under market economy. Phenomena such as restructuring, commercialization and privatization render them even more similar to regular businesses. There is a growing awareness among managers that the activity of health care providing companies should be duly and systematically monitored. In addition, in light of new regulations hospitals are required to create management control departments, which are obliged to report on the implementation of objectives and tasks of the hospital. Purpose – This paper proposes an assessment of hospitals in Lower Silesia using traditional financial indicators and Key Performance Indicators (KPIs) categorized in the financial perspective balanced scorecard. KPIs is a useful solution in the management of hospitals along with more standard analysis of the financial situation, normally required by the supervising authorities. Research methodology – employing statistical methods, including comparison methods and ranking, and using increasingly popular KPIs. Outcome – based on data from 2014, individual indicators and benchmarks for hospitals in Lower Silesia have been determined. Statistical data and financial ratios have been adjusted from primary to a normalized KPI form. Originality/value – Procedure for the selection of indicators and their transformation into KPI i.e., a key performance indicators is still a relatively rare approach in both literature and business practice.

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