Performance Evaluation of Hospital Strategic Planning Control Elements Based on Balanced Scorecard (BSC)

 Balanced Scorecard (BSC) is a performance appraisal method that offers a broad perspective in identifying the strengths and weaknesses of the organization's activities and is a prerequisite for strategic management. Performance evaluation as a control tool has always been considered by managers. Therefore, this study was conducted to apply the BSC approach to evaluate the performance of Rasoul Akram Hospital in Abdanan, Iran.

 The statistical population of this survey study included all staff of Rasoul Akram Hospital, Abdanan, Iran, in 2021. According to Cochran's formula and sample size of 204, the collected data were obtained from both documentary and field methods. A researcher-made questionnaire was used to assess each component of the research. The confirmatory factor analysis was used as the statistical method for data analysis, followed by SEM structural equations and t-test in SPSS software (version 22).

 The examination of hypotheses indicates a direct relationship of performance with the implementation of BSC, factors related to internal processes, and the customer-oriented dimension (P<0.05). However, organizational performance showed no significant relationship with the dimensions of growth, learning, and finance. The hospital under study obtained the highest BSC scores in terms of internal processes (3.41±0.44). On the other hand, the lowest scores were obtained regarding financial (02.85±0.23), growth and learning (02.85±0.23), as well as customer dimensions (0.09±1.05) in descending order.

 The results show that the implementation of the BSC model is directly related to organizational performance, and there is a significant and effective relationship between the four dimensions of the scorecard on organizational performance. The results also revealed that the most important aspect of the BSC is the process. Accordingly, four dimensions of financial, customer, internal processes, as well as growth and learning have been upgraded from the dimensions of Rasoul Akram Hospital BSC