Balanced scorecard em unidades de saúde privadas

: estudo de caso da CUF

Abstract

In the last few years, we have witnessed an evolution in the markets, with the increase of business competitors and exponentially demanding customers. These factors, create pressure in several sectors, such as the health business, which is traditionally characterized by their unpredictability. Due to the aforementioned challenges many companies choose to refocus their attention on their performance management systems, where the use of tools such as the Balanced Scorecard (BSC) stands out. Initially, this tool emerged as a performance management system but quickly evolved into a strategic management system, allowing organizations to connect the creation and implementation of the business strategy. This integration allows companies to respond effectively and in a useful timeframe, even when facing uncertainty. The study was carried out in a business context, at CUF, a reference company in Portugal and the leader in the administration of private healthcare. Three different departments were selected, with the goal of analyzing their performance management systems, through document examination and informal interviews with people that are an integral part of those departments. It was found that only one of the departments had a BSC, however, their objectives were aligned with the company's strategic axes. For the other two departments, a different approach was taken, as there was an exploration of metrics that could reflect concrete objectives, as well as an external analysis of possible improvements. Given the performance environment of each of the participants in the study, there is a discrepancy in the proportion of the objectives defined for each of the perspectives, with an emphasis on financial perspectives and internal processes. Despite the short sample under analysis, the study appears as a starting point for a deeper analysis of the company, serving as a motto for future research.

Date of Award	18 Oct 2023
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Luís Marques (Supervisor)