Limitações da avaliação de desempenho de hospitais: uma critica a utilização de indicadores financeiros e operacionais

Abstract

This theoretical essay aimed to analyze the use of operational and financial indicators in order to evaluate the performance of hospitals considering the specificities of hospital organizations. It is believe important understand the functioning of the health sector in Brazil and its possible outcomes, and analyze the performance evaluation methodologies and their adaptations to health. The use of operational and financial indicators in this area has also important to identify the most common indicators and impacts arising from its use. It was found that the performance evaluation methods, united financial and operational perspectives and has been criticized as insufficient for the understanding of hospital performance. It is necessary to consider other attributes, denoting the need to include the greatest possible amount of intervening variables in organizational processes. Therefore, the construction of a performance evaluation technique requires a very complex and specific model which highlighted internal and external aspects organizations and indicators that portray the operational and financial efficiency of hospitals, but also consider perspectives such as social, technological and innovative. It is understood that the most significant sphere to be included in this new model is social, because it is a kind of service organization and therefore heavily dependent on hand labor. Moreover, dealing with people, so perceptions of quality, responsiveness, speed and efficiency of users are strongly related to the performance of the organization.