Balanced Scorecard applied to Hospital Units - a systematic review of the literature

Abstract

As a result of the reality currently experienced in the health sector, where there is an increase in competitiveness and where cost control is increasingly evident, performance management in this area is distinct and more complex, compared to other areas. Thus, the Balanced Scorecard (BSC) emerged as the ideal tool to improve the performance of healthcare organizations. The BSC is a management tool with the potential to clarify the strategic objectives of health organizations and to assist in the selection of the most appropriate performance indicators to use. For its success, it is important to align the organization's strategy with the services' strategy, as well as the involvement of managers. This investigation has as main objective to make a diagnosis of the state of the art, regarding the implementation of the BSC in Hospital Units. To achieve this objective, a systematic review of the literature was carried out and nine questions related to the objective in question were answered. From the investigation carried out, 24 articles were selected for the literature review, which met the inclusion criteria. From the analysis of these articles, it was possible to conclude that the implementation of this tool can represent an added value for the success of health organizations in general, and of Hospital Units in particular. Empirical evidence suggests that, through the implementation of the BSC, Hospital Units have managed to increase their level of quality, the satisfaction of users and professionals, as well as contributing to their efficiency and effectiveness. However, and despite its benefits, the implementation of the BSC is still not a linear process, with several limitations and/or difficulties being identified in the design and implementation process of this tool.