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Abstract(s)
As Instituições Particulares de Solidariedade Social (IPSS) desempenham um papel significativo na sociedade, designadamente como entidades que atuam na prestação de serviços de saúde. O presente Trabalho Final de Mestrado (TFM) recorrendo a uma metodologia qualitativa (estudo de caso), foi concretizado no Hospital de Santa Maria do Porto (HSM). A investigação efetuada focou-se nos processos e ferramentas do Sistema de Controlo de Gestão do hospital, tendo por base as etapas do modelo Execution Premium de Kaplan e Norton. De forma complementar, explorou-se o papel desempenhado pelo recentemente criado departamento de controlo de gestão na evolução do Sistema de Controlo de Gestão. Da análise efetuada foram identificados pontos positivos, mas também desafios que devem ser superados pela organização. Embora o HSM tenha conseguido implementar algumas práticas de monitorização e controlo, como a definição de indicadores de desempenho não financeiros, a análise mostrou que ainda há lacunas significativas no alinhamento estratégico. A ausência de uma formulação estratégica clara, com objetivos e KPI’s estratégicos, impede que a organização acompanhe o seu progresso de forma mais eficaz. No entanto, com a criação do departamento de controlo de gestão é espectável que exista evolução a nível estratégico para o hospital.
Private Social Solidarity Institutions (IPSS) play a significant role in society, notably as entities that provide health services. This Final Master's Work (TFM), using a qualitative methodology (case study), was implemented at the Hospital de Santa Maria do Porto (HSM). The research carried out focused on the processes and tools of the hospital's Controlling System, based on the stages of the Execution Premium model by Kaplan and Norton. In a complementary way, the role played by the newly created controlling department in the evolution of the Controlling System was explored. From the analysis carried out, positive points were identified, but also challenges that must be overcome by the organization. Although HSM was able to implement some monitoring and control practices, such as defining non-financial performance indicators, the analysis showed that there are still specific gaps in strategic alignment. The absence of a clear strategic formulation, with strategic objectives and KPIs, prevents the organization from monitoring its progress more effectively. However, with the creation of the controlling department it is expected that there will be an evolution in the strategic level for the hospital.
Private Social Solidarity Institutions (IPSS) play a significant role in society, notably as entities that provide health services. This Final Master's Work (TFM), using a qualitative methodology (case study), was implemented at the Hospital de Santa Maria do Porto (HSM). The research carried out focused on the processes and tools of the hospital's Controlling System, based on the stages of the Execution Premium model by Kaplan and Norton. In a complementary way, the role played by the newly created controlling department in the evolution of the Controlling System was explored. From the analysis carried out, positive points were identified, but also challenges that must be overcome by the organization. Although HSM was able to implement some monitoring and control practices, such as defining non-financial performance indicators, the analysis showed that there are still specific gaps in strategic alignment. The absence of a clear strategic formulation, with strategic objectives and KPIs, prevents the organization from monitoring its progress more effectively. However, with the creation of the controlling department it is expected that there will be an evolution in the strategic level for the hospital.
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Keywords
Controlo de gestão Execution premium Estratégia Controllership Strategy