[The influence of intellectual capital in performance evaluation: a case-study in the hospital sector]. / Influência do capital intelectual na avaliação de desempenho aplicada ao setor hospitalar.
Cien Saude Colet
; 15 Suppl 1: 1249-61, 2010 Jun.
Article
em Pt
| MEDLINE
| ID: mdl-20640284
This paper contributes to public institutions with the adaptation of a performance evaluation tool based on private companies. The objective is to demonstrate how the impact of an educational activity might be measured in the economic value added for the society of a public university hospital. The paper was divided in four parts, despite the introductory and methodological aspects and the final remarks. First, the hospital sector is explained, specifically in the context of the public university hospitals. Then, the definitions, the nature and measure of the intellectual capital are presented, followed by the disclosure of the main economic performance evaluation models. Finally, an adapted model is presented, under the approach of the value based management, considering adjustments of the return and the respective investment measures, showing the impacts of the intellectual capital management and the education activity on the economic result of those institutions. The study was developed based on a methodology supported by a bibliographical research, using a comparative method procedure in the descriptive modality. At last, it is highlighted the importance of accountability for the society regarding the use of public resources and how this study can help in this way.
Texto completo:
1
Coleções:
01-internacional
Base de dados:
MEDLINE
Assunto principal:
Avaliação de Processos e Resultados em Cuidados de Saúde
/
Hospitais Públicos
/
Hospitais Universitários
Tipo de estudo:
Prognostic_studies
País/Região como assunto:
America do sul
/
Brasil
Idioma:
Pt
Revista:
Cien Saude Colet
Ano de publicação:
2010
Tipo de documento:
Article
País de afiliação:
Brasil
País de publicação:
Brasil