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nistically or quantitatively. Hence the interpretation of the Balanced Scorecard by healthcare organizations more as a means of communication than as a management tool. And lastly, compared to most businesses that apply the model, some hospitals lack the appropriate tools and skills to effectively support the development of the Balanced Scorecard, while others overload the BSC with too many objectives and outcomes. Differences such as these could well get in the way of imitative processes that might otherwise develop among organizations operating in the same environment. References ● AA.VV. (2006), “Atti dell’atelier Balanced Scorecard” organizzato dall’Association Latine pour l’Analyse des Systèmes de Santé (ALASS), Lugano, 2 giugno 2006. ● Baraldi S (2005), “Il Balanced Scorecard nelle aziende sanitarie”, McGraw-Hill, Milano. ● Greco A, Luchessa G, Maggini C e Merlini L (2005), “Ente Ospedaliero Cantonale della Svizzera Italiana”, in Baraldi S, Il Balanced Scorecard nelle aziende sanitarie, McGraw- Hill, Milano. ● Kaplan RS, Norton DP (2001), “The strategy focused organization”, Harvard Business School Press, Boston. [203] CEIS Health Report 2006
CEIS Health Report 2006 3.6 - Relationships between Balanced Scorecard and activity based costing Frittoli G. 1 , Granzotto S. 2 3.6.1 The Balanced Scorecard and the Activity Based Costing During the eighties, critics of management accounting systems were developed and their “lost relevance” on the real needs of the management was pointed out 3 . The demand for intelligence for the management control has greatly increased in the last 20 years. One of the elements that most affected this demand (increasing and satisfying it at once) is the development of information technology. The possibilities of collection, communication and availability of data have greatly increased; at the same time, and as a consequence, needs for information and control increased too. Management experts and companies have responded to the crisis of measurement systems with many experimentations and new management accounting systems more suited to new technologies and new management “philosophies” (total quality management, just in time, reengineering, …). The most meaningful experiences are about cost management techniques, “activity based” 4 systems, and speaking of management control, the Strategic or Advanced Management Accounting (SMA or AMA) became successful 5 . On this article, we will discuss the relation between two of these methodologies: Balanced Scorecard (BSC) and Activity Based Costing (ABC), showing the connections between them and illustrating the opportunities that their usage may give. We will focus on their usage in the health care industry; for the description of those methodologies, you can find more in-depth explanations on the bibliography 6 . Kaplan 7 , in response to a question regarding the relationship between BSC and ABC, answered that they are “complementary”. The analysis of their relationship is all but unim- 1 Ce.Ri.S.Ma.S. Centro di ricerche e studi in management sanitario. 2 Chief financial Officer of Fondazione Sospiro. 3 Johnson and Kaplan (1987). 4 With “cost management” we refer to target costing, kaizen costing, life cycle costing, … With “activity based systems” we refer to Activity Based Management (ABM), Activity Based Costing (ABC), Activity Based Budgeting (ABB). 5 There is a wide bibliography on this issue. We suggest here two “classics” of management accounting: Kaplan and Atkinson (2000), and Horngren, Foster, Datar (1997). 6 Here are some works on performance management that we suggest: Cooper e Kaplan (1988 e 1991), Adkins (2006) Simons (2000, 2005); about ABC and ABM: Brimson, Antos (1994), Bubbio (2001), Casati, Vichi (2002) and Cooper (2005); about BSC, of course besides Kaplan and Norton’s works (1992, 1996, 2001 e 2003) we suggest Baraldi (2005) the most complete analysis of both methodology and its application in health care industry. 7 Kaplan and Norton (1992, 1996, 2001, 2003) invented the Balanced Scorecard. [204]
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CEIS Health Report 2006 Management
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CEIS Health Report 2006 Management
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Index Report Presentation by Pagane
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CEIS Health Report 2006 Regulations
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Chapter 1 Health expenditure and fu
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Introduction Public deficit in the
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CEIS Health Report 2006 tegies of i
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CEIS Health Report 2006 increase in
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CEIS Health Report 2006 2.5.3 Shift
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5.1 - The median age at death for m
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causes and the median age at genera
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in the South and Islands, not only
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5.2 - Analysis of avoidable deaths
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population of Italian citizens acco
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We wish to underline the mortality
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Diagram 4 - % composition of years
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5.2.4 Comments The results of the a
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among whites and blacks,1979-1989
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Figure 1 - Division % of the quota
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Table 4 - Share of medical device w
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age dimension of enterprises (90 em
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BOX 2: National Medical Device Clas
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maceutiche in Italia (1997-2001)”
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5.4 - Mobility of italian patients
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Authority (ASL) will be charged for
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43.950.716,00. At this stage, if yo
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esting data are certainly provided
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have carried out economic and stati
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[295] CEIS Health Report 2006
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✔ DE POUVOURVILLE GÉRARD Researc
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✔ MENNINI FRANCESCO SAVERIO Degre
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✔ SCHWEIGER ARTURO Health Economi
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