El control de gestión aplicado al sector sanitario público-concertado

Abstract

ABSTRACT: This Degree work is a reflectión about the main elements proposed by Robert Simons (2000) about the management control and its practical application in the health sector, more specifically we will contextualize those elements to the companies of the described sector. At a crisis such as we are experiencing nowadays, in which resources and funds are scarce is very important for enterprises that managers have the necessary tools in order to ensure that resources and funds are used efficiently. If we focus on the health sector financed with public funds this is more important because the interests of the whole society are involved in a dual approach, firstly we are the customers of the outputs and everyone wants to be well taken care when a hospital is visited, lastly the hospitals financed by public funds are paid by everyone with taxes and social security contributions and the society wants that its funds are well used. This requires that enterprises have an adequate structure in accordance with the objectives and managers have constant flows of key information about the organization and the achieving of the objectives. In the first place we will introduce some of the key concepts proposed by Simons, such as, design of work units, span of control, span of accountability and others in relation to the organizational system and the business structure. Afterwards, we will continue describing how important is the use of information about the production process in order to be more efficient and the ítems in which attention must be fixed in every particular case. Secondly we will apply the foregoing concepts to the kind of enterprise contextualized in this study in order to assess the implications of the approach proposed by Simons in these enterprises. We will illustrate this with the application of the author´s approach to a real case. And thirdly we will focus in one ítem, and we will analyse how the model explained in this study contribute to be more efficient. We will finish with some brief reflections about the implications of the practical application of the model proposed by Robert Simons in the analysed sector in this study and some future development proposals.