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Omega 40 (2012) 104–119

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Omega journal homepage: www.elsevier.com/locate/omega

Strategic performance measurement in a healthcare organisation: A multiple criteria approach based on balanced scorecard
E. Grigoroudis n, E. Orfanoudaki, C. Zopounidis
Technical University of Crete, Department of Production Engineering and Management University Campus, Kounoupidiana, 73100 Chania, Greece

a r t i c l e i n f o
Article history: Received 5 July 2010 Accepted 11 April 2011 Processed by Triantaphyllou Available online 20 April 2011 Keywords: Health service Multicriteria analysis Case study Performance measurement Balanced scorecard Business strategy

a b s t r a c t
The Balanced Scorecard (BSC) methodology focuses on major critical issues of modern business organisations: the effective measurement of corporate performance and the evaluation of the successful implementation of corporate strategy. Despite the increased adoption of the BSC methodology by numerous business organisations during the last decade, limited case studies concern non-profit organisations (e.g. public sector, educational institutions, healthcare organisations, etc.). The main aim of this study is to present the development of a performance measurement system for public health care organisations, in the context of BSC methodology. The proposed approach considers the distinguished characteristics of the aforementioned sector (e.g. lack of competition, social character of organisations, etc.). The proposed measurement system contains the most important financial performance indicators, as well as non-financial performance indicators that are able to examine the quality of the provided services, the satisfaction of internal and external customers, the selfimprovement system of the organisation and the ability of the organisation to adapt and change.

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