IDEAS home Printed from
   My bibliography  Save this article

Considerations Regarding The Implementation Of A Performance Management System In Private Hospitals


  • Marian TAICU

    () (Faculty of Economic Sciences, University of Piteºti, Romania)


Obtaining performance in private hospitals require a proper management of costs and implementing a situation for performance monitoring. The implementation of a cost calculation method in hospitals is a complex process that must take into account the particularities of the activity in health care system. This paper presents a comparative analysis of four costing methods and a model of performance monitoring situation, adapted to the specific of the hospitals.

Suggested Citation

  • Marian TAICU, 2013. "Considerations Regarding The Implementation Of A Performance Management System In Private Hospitals," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 12(1), pages 72-84.
  • Handle: RePEc:pts:journl:y:2013:i:1:p:72-84

    Download full text from publisher

    File URL:
    Download Restriction: no

    References listed on IDEAS

    1. Lebas, Michel J., 1995. "Performance measurement and performance management," International Journal of Production Economics, Elsevier, vol. 41(1-3), pages 23-35, October.
    2. Michel Lebas, 1994. "Managerial accounting in France Overview of past tradition and current practice," European Accounting Review, Taylor & Francis Journals, vol. 3(3), pages 471-488.
    3. Annick Bourguignon & Véronique Malleret & Hanne Norreklit, 2001. "Balanced Scorecard Versus French Tableau de Bord: Beyond Dispute, A Cultural and Ideological Perspective," Working Papers hal-00597021, HAL.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Jean-Pierre Ponssard & Olivier Saulpic, 2002. "Modelling performance in a Balanced Scorecard : findings from a case study," Working Papers hal-00243003, HAL.
    2. Gallear, David & Ghobadian, Abby & Chen, Weifeng, 2012. "Corporate responsibility, supply chain partnership and performance: An empirical examination," International Journal of Production Economics, Elsevier, vol. 140(1), pages 83-91.
    3. Jussi Tanskanen & Liisa Mäkelä & Riitta Viitala, 2019. "Linking Managerial Coaching and Leader–Member Exchange on Work Engagement and Performance," Journal of Happiness Studies, Springer, vol. 20(4), pages 1217-1240, April.
    4. Anca Mehedintu, Cerasela Pîrvu, Cristian Pîrvu Author-Workplace-Name: Universitatea din Craiova, Craiova, România; Universitatea “Constantin Brâncusi”, Târgu Jiu, România, 2012. "Performance Management Approaches In Economic Organizations Using Information Technology," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 109-116, March.
    5. Schwartz, Robert & Deber, Raisa, 2016. "The performance measurement–management divide in public health," Health Policy, Elsevier, vol. 120(3), pages 273-280.
    6. Assunta Di Vaio & Luisa Varriale, 2018. "Management Innovation for Environmental Sustainability in Seaports: Managerial Accounting Instruments and Training for Competitive Green Ports beyond the Regulations," Sustainability, MDPI, Open Access Journal, vol. 10(3), pages 1-35, March.
    7. Milichovsky, Frantisek, 2015. "Measuring Indicators for Marketing Effectiveness in Czech Companies || Indicadores para medir la eficacia del marketing en las empresas checas," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 20(1), pages 3-24, December.
    8. Melinda-Timea FÜLÖP & Mirela-Oana PINTEA, 2015. "The Link Between Corporate Governance And Performance - Evidence From Romania," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 33, pages 81-90, April.
    9. Klaus Möller & Ramin Gamerschlag & Finn Guenther, 2011. "Determinants and effects of human capital reporting and controlling," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(3), pages 311-333, November.
    10. Christophe Germain, 2001. "Le Pilotage De La Performance Dans Les Petites Et Moyennes Entreprises Les Resultats D'Une Recherche Empirique," Post-Print halshs-00584629, HAL.
    11. Donnemore Majukwa & Abubaker Haddud, 2016. "Operations management impact on achieving strategic fit: A case from the retail sector in Zimbabwe," Cogent Business & Management, Taylor & Francis Journals, vol. 3(1), pages 1189478-118, December.
    12. Stephen Oduro, 2019. "Impact of Innovation Types on SMEs’ Performance in the Cape Coast Metropolis of Ghana," The Journal of Entrepreneurship, Entrepreneurship Development Institute of India, vol. 5(2), pages 110-127, July.
    13. Véronique, MALLERET, 1998. "Les systèmes de mesure de la qualité dans les entreprises de service," HEC Research Papers Series 645, HEC Paris.
    14. Yannick Lemarchand, 1999. "A propos des origines militaires de la méthode des sections homogènes, retour sur les mécanismes de l'innovation comptable," Post-Print halshs-00587739, HAL.
    15. Jana Hornungová & František Milichovský, 2013. "Profit indicators in performance systems in the Czech companies," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 61(2), pages 345-352.
    16. Butnariu Alina Ramona, 2018. "Reinventing “Newness†: A Theoretical Approach of Innovation as an Incentive to Increase Firm Performance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 399-404, December.
    17. Constanta IACOB & Marian TAICU, 2012. "Managerial Accounting And Environmental Performance Of Bakery Companies," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 11(1), pages 16-24.
    18. Dr. M. Khasro Miah & Dr. Chowdhury Golam Hossan, 2012. "Performance Management System In Uk Retail Industry: A Case Study," Far East Journal of Psychology and Business, Far East Research Centre, vol. 7(2), pages 13-25, June.
    19. Josephine Mwendia Njagi & Samuel Muli Muli, 2020. "Influence of Supply Chain Integration Practices on thePerformance ofManufacturing Firms inKenya aCase ofKenya Breweries Limited," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 10(1), pages 35-57, January.
    20. Selena Aureli & Mara Del Baldo, 2016. "Peformance Appraisal of Business Networks. How Small and Medium Enterprises Define and Monitor Network Objectives," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(1), pages 35-58.

    More about this item


    hospital; performance; calculation; standard cost; UVA; dashboard; balanced scorecard.;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M20 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - General


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pts:journl:y:2013:i:1:p:72-84. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alina Hagiu). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.