BALANCE SCORECARD SEBAGAI SALAH SATU ALTERNATIF PENILAIAN KINERJA RUMAH SAKIT

Abstract

In recent times, hospitals are required to have a further examination to renew their operational activities as well as the implementation of their management strategies. Renewing the operational activities by implementing adequate strategies is very essential in efforts of placing their existence as profitable hospitals which are in line with their sosial function in delivering health services for society.

The previous seemend succesfull measurement system of operational activities is merely measuring the financial aspects which are recently considered ineffective because there are some other things need to be well-considered. Measurements on financial aspects are in fact potential to bring about dysfunctional behavior of employess and managers.

The Balanced Scorecard equips a set of previous measurement system of financial aspects with the measurement on future operational drivers. The purpose and measurement which are considering the operational activities of hospitals from four perspectives: Financial perspektive, Customer perspective, Internal business process perspective, Learning and growth perspective. Balanced Scorecard is more than tactical and operational measurement system. The innovative hospitals uses scorecard as a strategic management system to manage long-term strategies.