Chapter 2

CEIS Health Report 2006
3.3.6.2 Health Risk Management Processes Reorganization
in the Friuli Venezia Giulia Region 182
3.4 - Strengthening the Capacity for Organizational Change in Local
Health Enterprises
by Tanese A.
3.4.1 Organizational Autonomy: the State of the Art 183
3.4.2 Organizational Innovation in 1996-2005 185
3.4.3 Limits and Perspectives of Organizational Change
for Health Enterprises 189
References 195
3.5 - The Balanced Scorecard: a Comparison between three
International Organizations with Different Aims and Settings
by Ferrari D., Greco A., Merlini L.
3.5.1 Introduction 196
3.5.2 Ente Ospedaliero Cantonale of Italian Swisse 196
3.5.3 Agència Valenciana de Salut 198
3.5.4 Vinzenz-Gruppe 200
3.5.5 Conclusions 202
References 203
3.6 - Relationships between Balanced Scorecard
and Activity Based Costing
by Frittoli G., Granzotto S.
3.6.1 The Balanced Scorecard and the Activity Based Costing 204
3.6.1.1 Applying ABC to Healthcare Industry 205
3.6.2 Applying BSC in Hospitals 206
3.6.3 Complementary and Sinergies between ABC and BSC 207
3.6.4 Using ABC to Establish and Empower BSC 208
3.6.5 Using BSC to Establish and Empower ABC and ABM 208
3.6.6 Conclusions 209
References 210
3.7 - The Management of Healthcare Processes
by Casati G., Marchese E., Roberti V., Vichi M. C.
3.7.1 Clinical Governance 213
3.7.2 Healthcare Management by Processes 214
3.7.3 CeBePs – The Italian Centre for Benchmarking Processes
in the Healthcare Sector 216
References 220
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