NDLI: El uso del cuadro de mando integral y del presupuesto en la gestión estratégica de los hospitales públicos.

Content Provider	World Health Organization (WHO)-Global Index Medicus
Author	Naranjo Gil, David
Spatial Coverage	Spain
Description	Author Affiliation: Naranjo Gil D ( Universidad Pablo de Olavide, Sevilla, España. dnargil@upo.es)
Abstract	OBJECTIVE: To analyze the relationship between hospital managers' characteristics and the use of the balanced scorecard and the budget. A further aim was to analyze how these two techniques influence strategic goals aimed at cost reduction and enhancing service flexibility. METHODS: Data were collected through a questionnaire sent to 884 members of top management teams in 218 public hospitals in Spain. The response rate was 53.51% with 473 useful questionnaires. Structural equation techniques were used to validate the metric scales and the model used. RESULTS: Younger managers and less tenured managers were more likely to use the balanced scorecard than the budget. Diversity in the top management team was related to the use of distinct management control techniques. The use of the balanced scorecard was positively associated with the implementation of healthcare strategies focused on enhancing service flexibility and reducing healthcare cost. CONCLUSIONS: The adoption of management control systems is not only a function of the outcome of a rational decision-making process and institutional pressures but also crucially depends on the characteristics of the individuals ultimately responsible for such decisions. The use of the balanced scorecard facilitates hospitals' implementation of plans with multiple strategic goals.
Related Links	http://www.scielosp.org/scielo.php?script=sci_arttext&nrm=iso&lng=pt&tlng=pt&pid=S0213-91112010000300008
File Format	HTM / HTML
ISSN	02139111
Issue Number	3
Journal	Gaceta Sanitaria
Volume Number	24
e-ISSN	15781283
Language	Spanish
Publisher	Elsevier
Publisher Date	2010-05-01
Publisher Place	Spain
Access Restriction	Subscribed
Subject Keyword	Discipline Public Health Budgets Hospitals, Public Economics Organization & Administration Spain English Abstract Journal Article Research Support, Non-u.s. Gov't
Alternative Title	The use of the balanced scorecard and the budget in the strategic management of public hospitals
Content Type	Text
Resource Type	Article
Subject	Public Health, Environmental and Occupational Health

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