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Balanced Scorecard As A tool For Strategic Control In Improving Performance

أثر بطاقة الأداء المتوازن كأداة للرقابة الاستراتيجية في تحسين الأداء دراسة حالة على الهيئة العامة لمشفى جراحة الكلية في دمشق

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 Publication date 2016
and research's language is العربية
 Created by Shamra Editor




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This research aims to evaluate performance in the General Commission of kidney surgical hospitalusing the Balanced Scorecard model, To achieve objectives of the research a questionnaire was designed and applied to a sample of workers in the hospital and the search is over to the following conclusions: - the Balanced Scorecard model is best and most comprehensive tool for evaluating the performance in the hospital because it is clearly identify what has been achieved of financial and non-financial results. - Lack of an integrated application of the Balanced Scorecard model inthe General Commission of kidney surgical hospital because the customer care is not like what should be, in addition to the fact that the work itself not satisfied the financial and the moral needs of the workers, and the management should concentrate more on the environmental needs and train the workers to evaluate the strategy. - there is no statistical significant difference between the means of sample subjects responses according the variables sex and scientific degrees.


Artificial intelligence review:
Research summary
يهدف هذا البحث إلى تقييم الأداء في الهيئة العامة لمشفى جراحة الكلية في دمشق باستخدام نموذج بطاقة الأداء المتوازن. لتحقيق أهداف البحث، تم تصميم استبيان وتطبيقه على عينة من العاملين في المشفى. توصل البحث إلى أن نموذج الأداء المتوازن هو الأداة الأفضل والأشمل لتقييم الأداء في المشفى لأنه يتيح التعرف على النتائج المالية وغير المالية. ومع ذلك، لم يتم تطبيق النموذج بشكل متكامل بسبب عدم الاهتمام الأمثل بالعملاء والبيئة المحيطة بالمشفى، وعدم تلبية الحاجات المادية والمعنوية للعاملين. كما لم تقم الإدارة بتدريب الموظفين على تقييم الاستراتيجية. وأظهرت النتائج عدم وجود فروق ذات دلالة إحصائية بين متوسطات إجابات أفراد العينة تبعاً لمتغيرات الجنس والشهادة العلمية. توصي الدراسة بتطبيق المؤشرات الخاصة ببطاقة الأداء المتوازن المالية وغير المالية لتحسين الأداء، وتعريف الموظفين بأهمية التوجه الاستراتيجي، والعمل على الحصول على شهادات الجودة، وتحسين اهتمام المشفى بعملائها وموظفيها.
Critical review
دراسة نقدية: على الرغم من أهمية البحث في تسليط الضوء على دور بطاقة الأداء المتوازن في تحسين الأداء الاستراتيجي للمشفى، إلا أن هناك بعض النقاط التي يمكن تحسينها. أولاً، كان من الأفضل توسيع نطاق العينة لتشمل مجموعة أكبر من العاملين والمرضى للحصول على نتائج أكثر شمولية. ثانياً، يجب التركيز على تقديم حلول عملية ومحددة لتطبيق بطاقة الأداء المتوازن بشكل متكامل في المشفى. ثالثاً، كان من الممكن أن يتضمن البحث دراسة مقارنة بين المشفى ومؤسسات صحية أخرى لتقديم رؤية أوسع حول فعالية النموذج. وأخيراً، يجب أن تولي الإدارة اهتماماً أكبر بتدريب الموظفين وتطوير مهاراتهم لتطبيق الاستراتيجيات بشكل فعال.
Questions related to the research
  1. ما هي الأداة التي يعتبرها البحث الأفضل لتقييم الأداء في المشفى؟

    يعتبر البحث أن نموذج بطاقة الأداء المتوازن هو الأداة الأفضل والأشمل لتقييم الأداء في المشفى.

  2. ما هي الأسباب التي أدت إلى عدم تطبيق نموذج بطاقة الأداء المتوازن بشكل متكامل في المشفى؟

    الأسباب تشمل عدم الاهتمام الأمثل بالعملاء والبيئة المحيطة بالمشفى، وعدم تلبية الحاجات المادية والمعنوية للعاملين، وعدم تدريب الموظفين على تقييم الاستراتيجية.

  3. هل وجدت الدراسة فروق ذات دلالة إحصائية بين متوسطات إجابات أفراد العينة تبعاً لمتغيرات الجنس والشهادة العلمية؟

    لا، لم تجد الدراسة فروق ذات دلالة إحصائية بين متوسطات إجابات أفراد العينة تبعاً لمتغيرات الجنس والشهادة العلمية.

  4. ما هي التوصيات التي قدمتها الدراسة لتحسين أداء المشفى؟

    توصيات الدراسة تشمل تطبيق المؤشرات الخاصة ببطاقة الأداء المتوازن المالية وغير المالية، تعريف الموظفين بأهمية التوجه الاستراتيجي، الحصول على شهادات الجودة، وتحسين اهتمام المشفى بعملائها وموظفيها.


References used
Johannes Moeller: Quality Management in German Health Care , the EFQM Excellence Model, International Journal of Health Care Quality Assurance,Volume 13 Number 6,2003
Kaplan R.S. Norton D.P, Balanced Scorecard, by the president and Fellows of Harvard College, United States of America, ,1996 ,P8
HorngrenC.Foster G. Datar S, Cost Accounting, Prentice Hall International, INC, , 2000 ,P463
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