Performance measurement

Performance measurement allows for the evaluation, control, and improvement of an entity's production process or service provision, enabling the anticipation of changes in strategic direction. This research consists of investigating the main characteristics of performance measurement in hospitals in Rio Grande do Norte. To this end, the methodology adopted consists of a descriptive study conducted in 46 hospitals in the state, selected non-probabilistically in the cities of Natal, Mossoró, Parnamirim, São Gonçalo do Amarante, Ceará-Mirim, Macaíba, Caicó, Açu, Currais Novos, São José de Mipibú, and Pau dos Ferros. An objective form was used for data collection. After tabulating the data, descriptive analysis and non-parametric statistical tests, Chi-square and Fisher's Exact test, were performed. The results show that most of the institutions analyzed are managed by well-qualified professionals with knowledge in areas such as administration, accounting, economics, and medicine, have a mission, and engage in some type of planning.

Autorentext

The authors are PhDs and professors in the undergraduate and graduate programs in Accounting at the Federal University of Rio Grande do Norte.