[BALANCED SCORECARD AS A MANAGEMENT TOOL IN CLINICAL NUTRITION]

Area of Science:

• Healthcare Management
• Performance Measurement
• Business Administration

Background:

• Traditional management systems are being updated by balanced scorecards (BSCs) in the business sector.
• Kaplan and Norton's BSC model proposes performance measurement through sequential perspectives: internal processes, learning, client services, and financial performance.
• BSCs offer a strategic planning and management tool to align business activities with vision and strategy.

Purpose of the Study:

• To analyze the characteristics of the balanced scorecard (BSC) when applied to non-profit organizations, specifically within the health sector and clinical nutrition field.
• To explore how the BSC model can enhance the economic vision of management in healthcare settings.
• To assess the utility of the BSC for monitoring healthcare indicators and improving quality of care.

Main Methods:

• The study analyzes the adaptation of the balanced scorecard framework.
• It focuses on the application within non-profit healthcare entities, particularly in clinical nutrition.
• The research considers the integration of clinical indicators and management accounting principles.

Main Results:

• The BSC model can improve the economic management of healthcare organizations by incorporating clinical indicators.
• It provides a system for monitoring and tracking key healthcare indicators, enhancing control compared to existing standards.
• The application of BSC in healthcare necessitates adaptation of perspectives and indicators to suit the clinical field.

Conclusions:

• Adapting the balanced scorecard is crucial for non-profit healthcare organizations, especially in specialized fields like clinical nutrition.
• The BSC enhances management by integrating financial goals with clinical perspectives and outcomes.
• This strategic tool facilitates better monitoring, control, and quality assurance in healthcare delivery.