3. RESULTADOS DE LA AUDITORÍA
3.1 COMPONENTE CONTROL DE GESTIÓN
3.1.4 Factor Gestión Presupuestal
3.1.4.8 Cuentas por pagar
Scorecards have been so far widely implemented in the industry. The building of a scorecard is however not easy and some problems are commonly listed (Oliviera 2001; Pink et al. 2001), as the difficulty to get data and to provide the balanced scorecard with, the problems to validate the information gathered and to ensure their accuracy. The setup of a scorecard itself depends upon the commitment of the management to get the right insight into the working of the system. The elaboration of a scorecard for a hospital doesn’t fail to these difficulties. In addition to these challenges, the value proposition of the customer
2001). The different stakeholders (payers, patients, regulators and physicians) have indeed their own value proposition in term of access, quality, cost and choice. These propositions can be conflicting and it is not easy for the management to communicate about the strategy (Inamdar et al. 2002). In addition, in the healthcare sector, the focus is more on the customer and it is difficult to measure his satisfaction.
We can also notice that the balanced scorecard suggests a cause and effect logic to define the indicators. There are numerous interactions between the different processes, which makes difficult to use that cause and effect logic. In addition, the balanced scorecard doesn’t provide a tool link the indicators to the processes.
2.4 Conclusion
The knowledge modeling helps us to gain more understanding into the working of the pharmaceuticals dispensing system and into the working of the medico‐technical units of our concern, the ER and OT. The application of the Porter’s value chain highlights the numerous links existing between the care units and the clinic pharmacy and emphasizes one more time the need to carefully evaluate the changes in the pharmaceuticals dispensing before implementing them. The logical diagrams fill in our knowledge of the system working and identify the different responsibilities. At that point, we could point up a number of weaknesses in the current organization of the medicine dispensing: the redundancy of activities, the poor integration of the information system, the current management of pharmaceuticals that lead to overstocking and out‐of‐stock products and the troubles in distribution. These weaknesses have both financial and cost impacts.
Before proposing solutions and implementing them, the current situation has to be quantified by indicators. That supposes that the objectives are already defined. Starting from the literature review and from a consulting study, we highlight the general objectives, which give the general outcome measures. We use the connectance diagrams and the knowledge acquired through the logical diagrams to determine the specific objectives for the units, the performance drivers for the OT and for the ER. The strategy map helps us to ensure that the objectives are taking into account the different stakeholders perspectives and that the different objectives provide a tool to the management to pilot the hospital towards the achievement of the strategy.
At the same time, we also identify what are the actions to undertake to reach the objectives. Concerning the pharmaceuticals dispensing process, we determine that the setup of an automated dispensing cabinet could bring a solution to the problems of traceability, inventory management, information system and distribution. Concerning the OR, the knowledge modeling points out that the dispensing process was highly dependent upon the OR planning and scheduling. The quality of the service to the patients is highly dependent upon that aspect. Therefore, there is a need to focus on the planning part. However, these solutions have to be evaluated and compared to the current situation before their implementation.
1
The setup of the automated dispensing system
To solve the problem of the pharmaceuticals dispensing process, the hospital management wants to set up an automated dispensing system. This system could give a solution to the problem we identified in the previous chapter: it is an automated system that could bring more control in the system; it is an informatics information system and if controlled by an appropriate inventory management policy, it could bring potential savings. However, before being implemented, the potential solution has to be evaluated on some of the indicators we identified during the knowledge building phase. At the time we made our study, the automated cabinet was not yet implemented in the test department, the ER. This project is still undergoing today because of the lack of resources, human and financial. We therefore had to base ourselves on some studies made in other hospitals about the implementation of such a cabinet to assess the potential gains of the project.
We will now study the implementation of the proposed solution (Di Martinelly et al. 2007a). We briefly describe this system and justify the choice of that implementation by considering two points of view, a security one and a process one. The medical viewpoint considers the mistakes that could be done by nurses and how the automated system could secure the process. The process viewpoint takes into consideration the simplification that could be brought in the pharmaceuticals dispensing.