Adaptation of the Balanced Scorecard to the specialized hospital establishment in Algeria

Abstract

This article will deal with a modern management control component called the Balanced Scorecard. The Balanced Scorecard is a dashboard-oriented toward strategy of the organization. This is a set of indicators constituting a system that measures the overall performance in four axes (finance, customer, internal processes, learning and innovation). Its implementation requires the direction of the organization toward strategy by transforming it

into a process through all the daily activities of all staff to contribute to the ultimate success. Inspired by studies by Kaplan and Norton, the two American researchers who developed the Balanced Scorecard in five consecutive years, at the hospital institution specialized in Algeria, we tried to make an attempt of a BSC realisation. The results of the study demonstrated that the strategic activities guide and coordinate the relations of cause and effect to measure performance at the hospital.