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[Controlling systems for operating room managers].

G Schüpfer1, M Bauer, B Scherzinger

  • 1Medizinische Stabsdienste und Anästhesie, Kantonsspital, Luzern, Schweiz. guido.schuepfer@ksl.ch

Der Anaesthesist
|June 17, 2005
PubMed
Summary
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Operating room managers require financial and managerial accounting skills for effective control. Performance measurement systems must align with hospital strategy, with Gälweiler

Area of Science:

  • Healthcare Management
  • Business Administration
  • Accounting

Background:

  • Effective management of complex healthcare systems requires specialized skills.
  • Operating room managers need a strong foundation in financial and managerial accounting.
  • Strategic and operative controlling are crucial components of healthcare management.

Purpose of the Study:

  • To highlight the necessity of financial and managerial accounting for operating room managers.
  • To discuss the essential components of a robust performance measurement system in hospitals.
  • To compare Gälweiler's navigation system with Kaplan and Norton's balanced scorecard.

Main Methods:

  • Literature review on management principles and accounting practices in healthcare.

Related Experiment Videos

  • Analysis of performance measurement concepts including market position, innovation, productivity, and profitability.
  • Comparative study of two strategic performance measurement frameworks: Gälweiler's navigation system and the balanced scorecard.

    • Main Results:

    • A comprehensive measurement system should integrate financial and strategic metrics.
    • Performance measurement systems must be tailored to individual hospital strategies.
    • Both Gälweiler's system and the balanced scorecard offer valuable strategic insights but differ in approach.

    Conclusions:

    • Operating room managers need integrated financial and strategic management skills.
    • Strategic alignment is paramount for effective hospital performance measurement.
    • The choice between Gälweiler's navigation system and the balanced scorecard depends on specific strategic objectives.