Abstract
The Balanced Scorecard (BSC) is a tool for strategic management that is used in many companies and organizations worldwide, both in the public and private sector. With this purpose it has also been used in healthcare organizations and institutions but there are not many studies on the implementation of BSC methodology in the day-to-day clinical laboratory. This review shows the strategy for the development of a BSC, which includes theoretical perspective objectives, as well as some indicators and goals with which the monitoring and quantitative measurement of the achievements of a strategic plan in a clinical laboratory can be done. Moreover, the results of the indicators allow the prioritization of the initiatives to be implemented each year. The methodology for the development of the proposed BSC includes the following steps: definition of theoretical objectives of each of the perspectives most used in the management of a clinical laboratory (customers, financial, internal processes and learning) taking into account the vision and the organizational model of the laboratory; creation of a strategic map of perspective objectives; definition of the relevant indicators to follow up on the objectives in a quantitative manner and establishment of the goals. Whether or not the laboratory is a reference laboratory, in which specific and infrequent analysis and health population programs are performed, is another fact to take into account. In this review a BSC for a reference clinical laboratory of the Spanish public sector is shown.
Highlights
Many organizations still present the results obtained from the application of a strategic plan as a list of achievements reached, sometimes accompanied by budget compliance but without using any other type of analysis, which includes the study of the impact of their results on the whole
Indicators and their goals are defined in order to provide objective and quantitative information about the achievements. It was introduced by Kaplan and Norton in the 1990 and, it was originally used in industry, over time its use has been extended to applications beyond that of strategic management in this field [2,3]
The Balanced Scorecard (BSC) was applied as a tool for strategic management in laboratory analysis as early as 2003, few studies have been developed since [10]
Summary
Many organizations still present the results obtained from the application of a strategic plan as a list of achievements reached, sometimes accompanied by budget compliance but without using any other type of analysis, which includes the study of the impact of their results on the whole. The results of the indicators, defined in the customer perspective, have to measure the intangible aspects of the organization as those that demonstrate the capacity of its professionals to advise any client or user when they performs a consultation As well as, they must show the ability of the clinical laboratory’s Managing Board to respond to complaints and incidents that may arise from laboratory performance. As the first results of the indicators are obtained, they must be shown to these professionals, with values that clearly demonstrate both their degree of participation and the achievements derived from their activity This will synergistically orient their capacity and efforts with those of the Managing Board in order to obtain the achievements of the clinical laboratory. It has to be stated that the elaboration of a BSC was facilitated because laboratories have implemented quality management systems (both ISO 9001 and ISO 15189), which allow the Managing Board of the clinical laboratory to acquire greater
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