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      Business performance management in university hospitals: a diagnosis in Brazilian institutions Translated title: Evaluación del desempeño empresarial en hospitales universitarios: un diagnóstico en las instituciones brasileñas

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          Abstract

          ABSTRACT Objectives To investigate whether business performance management practices are used by Brazilian federal university hospitals, and if so, to determine which practices are used and explore characteristics that may be related to their adoption. Method Descriptive ex post facto research on the effects of the studied variables in relation to the technical procedures. Secondary data and survey resources were used. Results Four hospitals use practices to assess business performance. Three of them stated that they use two different types of practices and that 75 % of university hospitals with at least one business performance management practice also have a strategic plan that includes vision, mission, objectives and long-term operational plans. Among the hospitals that do not use business performance management practices, 55.6 % claim to have strategic planning composed at least of mission, vision and long-term objectives. However, they stated that the entity has no plans to adopt any method. Conclusions This diagnosis intends to draw the attention of managers and other actors in the field of public health on the possibilities offered by performance evaluation systems to promote administrative improvements in a complex internal scenario with a need for rationalization of hospital costs in order to direct these institutions towards achieving their social mission.

          Translated abstract

          RESUMEN Objetivo Investigar si la evaluación del desempeño empresarial es una práctica utilizada por los hospitales federales brasileños, y en caso que haya instituciones que utilicen esta herramienta, verificar cuales prácticas son utilizadas e investigar las posibles características que permiten adoptar las mismas. Método El estudio utilizó la investigación descriptiva, siendo ex post facto en cuanto a los efectos en las variables estudiadas, y con relación a los procedimientos técnicos, se utilizaron datos secundarios y recursos de encuesta. Resultados Los resultados muestran que cuatro hospitales utilizan prácticas sobre la evaluación del desempeño empresarial; tres de ellos declararon que utilizan dos tipos de prácticas diferentes y que el 75 % de los hospitales universitarios que tienen al menos una práctica de evaluación del desempeño empresarial, también tienen un plan estratégico con visión, misión e objetivos y planes operativos a largo plazo. Entre los hospitales que no tienen prácticas sobre la evaluación del desempeño empresarial, el 55,6 % afirman tener una planificación estratégica compuesta al menos de misión, visión y objetivos a largo plazo. Sin embargo, declararon que la entidad no tiene planes de adoptar ningún método elencado. Conclusiones Este diagnóstico pretende llamar la atención a la gerencia y a los funcionarios del campo de la salud pública, sobre las posibilidades que ofrecen los sistemas de evaluación del desempeño de las entidades, para promover mejoras administrativas en un escenario interno complejo, así como la continua necesidad de racionalización de los costos hospitalarios, de forma tal que conduzca estas instituciones a alcanzar su misión social.

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          Management control systems design within its organizational context: findings from contingency-based research and directions for the future

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            Management control systems as a package—Opportunities, challenges and research directions

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              Performance implications of strategic performance measurement in financial services firms

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                Author and article information

                Contributors
                Role: ND
                Role: ND
                Role: ND
                Journal
                rsap
                Revista de Salud Pública
                Rev. salud pública
                Instituto de Salud Publica, Facultad de Medicina - Universidad Nacional de Colombia (Bogotá, DF, Colombia )
                0124-0064
                October 2017
                : 19
                : 5
                : 697-703
                Affiliations
                [2] Londrina Paraná orgnameUniversidade Estadual de Londrina orgdiv1Department of Accounting Brazil
                [1] Curitiba Paraná orgnameUniversidade Federal do Paraná orgdiv1Department of Accounting Brazil henrique.portulhak@ 123456ufpr.br
                [3] Campo Grande orgnameUniversidade Federal do Mato Grosso do Sul orgdiv1Department of Business Administration Brazil
                Article
                S0124-00642017000500697
                10.15446/rsap.v19n5.45112
                ee519b4e-9f64-4526-844b-9ab642950064

                This work is licensed under a Creative Commons Attribution 4.0 International License.

                History
                : 21 August 2016
                : 18 March 2017
                Page count
                Figures: 0, Tables: 0, Equations: 0, References: 30, Pages: 7
                Product

                SciELO Colombia


                hospitales universitarios,Sistemas de información en hospital,Brazil (source: MeSH, NLM),sistemas de apoyo a decisiones administrativas,Brasil (fuente: DeCS, BIREME),decision support systems,management,university hospitals,Hospital information systems

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