Sistemas de controlo de gestão em organizações do sector da saúde

: o caso do Hospital de Santa Maria do Porto

Abstract

Private Social Solidarity Institutions (IPSS) play a significant role in society, notably as entities that provide health services. This Final Master's Work (TFM), using a qualitative methodology (case study), was implemented at the Hospital de Santa Maria do Porto (HSM). The research carried out focused on the processes and tools of the hospital's Controlling System, based on the stages of the Execution Premium model by Kaplan and Norton. In a complementary way, the role played by the newly created controlling department in the evolution of the Controlling System was explored. From the analysis carried out, positive points were identified, but also challenges that must be overcome by the organization. Although HSM was able to implement some monitoring and control practices, such as defining non-financial performance indicators, the analysis showed that there are still specific gaps in strategic alignment. The absence of a clear strategic formulation, with strategic objectives and KPIs, prevents the organization from monitoring its progress more effectively. However, with the creation of the controlling department it is expected that there will be an evolution in the strategic level for the hospital.

Date of Award	12 Dec 2024
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Vítor Manuel da Silva Macedo (Supervisor)