Management Planning and Control, St Anna University Hospital, Ferrara, Italy.
Cost Eff Resour Alloc. 2009 Sep 8;7:15. doi: 10.1186/1478-7547-7-15.
One of the best-known performance planning and evaluation techniques utilising both monetary and non-monetary data is the Balanced Scorecard (BSC). This is a means of rationalising the global activity of a business in the attempt to create value, and to translate the company vision into a set of tactical objectives and measurable strategies. The aim of this study was to implement and evaluate the use of BSC in two departments of the St. Anna University Hospital, Ferrara: the Analysis Laboratory and Digestive Endoscopy operating units (OU).
With the collaboration of the health workers involved, a precise methodological programme was pursued: Definition of the strategic map from 4 perspectives, according to Kaplan and Norton, Definition of the Key Performance Areas (KPA), or macro-objectives, Identification of the cause-effect relationships between KPAs, Identification of the sub-objectives of each KPA, Definition of the Key Performance Indicators (KPI), Definition of the weight/importance of each objective in the global evaluation.
The information gathered permitted the definition of macro- and sub-objectives for each perspective, as well as determining the relevant indicators, standards, weights, frequency of detection and means of acquisition. Strategic maps showing the cause/effect relationships in each OU were created, as were 'evaluation panels', which describe the global performance of each department. For each perspective, the fundamental data were summarised in one table. Evaluation of each perspective yielded a positive result for the majority of the objectives, and the global result (including all 4 perspectives) was found to be satisfactory.
DISCUSSION-CONCLUSION: The Balanced Scorecard was implemented in the abovementioned OUs of St. Anna University Hospital, Ferrara, after the health workers themselves realised the need for change.In our research the employees were pleased to be evaluated, not only for the financial outcomes, but also for the satisfaction of improving internal procedure, relationships with the community and their own growth/learning. BSC is an ideal point of contact between the financial and clinical dimensions of management. However, difficulties in its application were faced, among these, at least in the initial phase, the lack of information systems able to drive it, and the complexity of the research for specific indicators needed to be overcome. The time factor (on average, at least two years are required) and the availability of technological resources were also limiting factors.The rapid diffusion of BSC among the principal international profit and non-profit organisations is testament to its great potential. This project could be seen as a preparatory phase in the strategical analysis of a subsequent business plan.
利用货币和非货币数据的最佳绩效规划和评估技术之一是平衡计分卡（BSC）。这是一种使企业的全球活动合理化的方法，旨在创造价值，并将公司愿景转化为一组战术目标和可衡量的战略。本研究的目的是在费拉拉圣安娜大学医院的两个部门（分析实验室和消化内镜操作单位）实施和评估 BSC 的使用。
在参与卫生工作者的合作下，采用了精确的方法学方案：根据 Kaplan 和 Norton 从 4 个角度定义战略图，定义关键绩效领域（KPA）或宏观目标，确定 KPA 之间的因果关系，确定每个 KPA 的子目标，定义关键绩效指标（KPI），定义每个目标在整体评估中的权重/重要性。
收集的信息允许为每个角度定义宏观和子目标，并确定相关指标、标准、权重、检测频率和获取手段。为每个 OU 创建了显示因果关系的战略图，以及描述每个部门整体绩效的“评估面板”。对于每个角度，基本数据都总结在一个表中。对每个角度的评估结果表明，大多数目标都是积极的，而包括所有 4 个角度的整体结果被认为是令人满意的。
讨论-结论：在费拉拉圣安娜大学医院的上述 OUs 实施了平衡计分卡，此前卫生工作者自己意识到需要变革。在我们的研究中，员工很高兴不仅因为财务成果，而且因为改善内部程序、与社区的关系以及自身的成长/学习而得到评估。BSC 是财务和临床管理维度之间的理想联系点。然而，在应用过程中遇到了困难，其中至少在初始阶段，缺乏能够驱动它的信息系统，并且需要克服特定指标的研究复杂性。时间因素（平均至少需要两年）和技术资源的可用性也是限制因素。BSC 在主要国际营利和非营利组织中的快速扩散证明了其巨大的潜力。该项目可以被视为后续业务计划战略分析的预备阶段。
