Próba oceny korzyści zastosowania zbilansowanej karty wyników w szpitalach

Due to exceptional multifaceted nature of hospitals’ performance and various expectations of stakeholders balanced scorecard is especially suited for performance measurement of such organizations. The main aim of the article is to evaluate potential benefits of balanced scorecard implementation in hospitals. The level of potential benefits was measured by several proxies: the extent to which goals of balanced scorecard set by the authors of this concept are fulfilled, type and number of errors in balanced scorecard implementation and the maturity of balanced scorecard implementation form. The article consist of four parts. The first presents balanced scorecard concept, its’ goals and evolution, as well as potential benefits of its implementation. Determinants of performance measurement in hospitals are analyzed in the second part. The third part is the analysis of balanced scorecard implementation case studies in Poland and other countries. Fourth part is on evaluation of balanced scorecard implementation benefits in hospitals. The article ends with conclusions showing that the way the balanced scorecard is often implemented in hospitals impairs the benefits achieved from implementation process in a significant way.