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The work that we are presenting arises within the framework from a much wider project that we are carrying out about design and implantation of the Balanced Scorecard (BSC) in the sanitary management and that, on this occasion, takes shape in the existing problems about the scope of the perspe...
Guardado en:
| Autor principal: | |
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| Formato: | Working Paper |
| Lenguaje: | Español |
| Publicado: |
Universidad de Belgrano - Fascículos - Carrera de Licenciatura en Administración - Carrera de Contador Público
2014
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| Materias: | |
| Acceso en línea: | http://repositorio.ub.edu.ar/handle/123456789/3122 |
| Aporte de: |
| Sumario: | The work that we are presenting arises within the framework from a much wider project that
we are carrying out about design and implantation of the Balanced Scorecard (BSC) in the
sanitary management and that, on this occasion, takes shape in the existing problems about the
scope of the perspectives in hospital organizations. To do this, from a brief introduction to the
BSC based on the theoretical approach of this precursors, Kaplan and Norton, we reflect about its
evolution from the traditional Scorecard and we are going to try to delimit the fundamental
differences that, in our opinion, canbe significant, with the objective to contrast the criticisms that
it have arisen form different positioning that question the flexibility of this model in the
management of the socio-economic units.
With this approach, and within the field of sanitary organizations, weput forward a generic
proposal about the nature, number and preference of the different perspectives to consider in the
design of BSC, with a strategic and integrating orientation. |
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