Propuesta de Mejora al Modelo de Control de Gestión del Hospital General Docente Vicente Corral Moscoso basado en la metodología Balanced Scorecard (BSC)

Abstract

Innovation, technology and citizen demands have generated important reflections on public management and its planning, evaluation and control processes (Capstick & Tarride, 2010), where the implementation of an indicator-based management system, through the Balanced Scorecard (BSC) methodology, constitutes an alternative to interrelate objectives and indicators, organized in six perspectives: finances, clients, internal processes, training and growth, governance and legal framework that allow aligning them with the institutional mission and vision. Within this framework, the objective of this research is to develop a hospital management control model based on the Balanced Scorecard (BSC) technique, in contrast to the current GPR management model, which allows improving management and decision making in the institution. For this purpose, a mixed methodology was applied, allowing the use of various techniques. The study population is the departmental heads of Hospital Vicente Corral Moscoso (HVCM). A non-probabilistic purposive sampling was applied, defining a sample of nine departmental heads. The results show that the management control model based on the BSC methodology, which considers the six perspectives suggested by Niven (2015) defined for the HVCM, proposes 10 strategic objectives and 28 measurable indicators through the Dashboard, built to provide follow-up and to obtain timely information for decision making. Concluding that the implementation of the BSC is optimal for the fulfillment of the mission and vision of the HVCM that results in the social welfare of its users.