EL PAPEL DEL OBJETIVO DE DESARROLLO SOSTENIBLE EN EL ACUERDO SOBRE LA OMC

In this Section the findings for the second research question will be presented:

 Can BI technologies and tools be effectively used and integrated into the strategy development process or not?

The main characteristics of strategic BI tools and how they can be success factors for AOKN in the strategy development process will be discussed. The certain phases in the strategy development process and their approaches were defined and presented in the literature review (see Section 2.2). These phases can be classified into information analysis/ strategy definition, strategy/ concept development, strategy implementation/ business, and strategy review.

The four phases will guide the strategy development process to the objective and “end-product” which are the four AOKN strategic target fields (interviews). The fields integrate finance, customer/market, healthcare, and internal resources, which could be served and supported with BI technologies and tools. However, the interviews showed that a strictly defined strategy development process is not implemented in AOKN or not famous to the participant in detail. It was also mentioned that there is no defined or common strategy process for the four strategic target fields (interviews). For the integration of BI technologies and tools, the discussed literature review in chapter 2 can be used as a foundation. In this chapter, in-depth assessments of BI technologies and tools for each phase of the strategy development process will be made and then analyzed in chapter 6 using an example of a specific strategic target field.

5.3.1 Information analysis (phase 1)

For the first phase of information analysis, comprehensive internal and external analyses of relevant information are required to define an appropriate business strategy. These analyses can be conducted on different analysis bases, such as explorative or predictive, and depends on the certain information need, detail, and availability. On this basis, a SWOT summary (see Section 2.2) will be the objective of appropriate BI technologies and tools to analyze health industry markets, customers, or competitors.

In his interview, the health care management director focused on analysis options for a first insight of the healthcare market. In the second step, ad-hoc questions should be answered that address a specific healthcare topic. Panoratio, in particular, can be helpful to define a strategy for identifying the cost-driving disease patterns and for focusing on the “right” fields. A scenario comparison of different groups enables the evaluation of relevant attributes of customers in benefit fields to analyze differences of certain potentials, for instance, in health care projects. Therefore, Panoratio can be effectively used and integrated within this first strategy development phase (interview health care management director).

SPSS serves as predictive analysis tool for calculations of likelihoods and identifies relevant potentials in that can be directly addressed. Examples of situations that would benefit from this platform are customer cancellations and hospitalization rates. Predictive data could be helpful to find and verify the appropriate strategy for relevant customers and to optimize AOKN’s business portfolio. The methodical and theoretical knowledge of handling data and potential identification is at the beginning stage and needs to be developed further in the management accounting department (interview management accounting director health care). Both of these data bases should be enhanced to an analytical basis for this information phase. SPSS and Panoratio can be first selected examples to support the strategy development process at this point. Certainly, relevant ratios or trends can be developed in dashboards to identify certain needs, so that even this instrument has to be enhanced (interview performance analyst). Other BI tools can also be considered for these purposes.

5.3.2 Strategy/ concept development (phase 2)

The search for new activity fields and strategic orientations will be advised in the second phase of the strategy development process. The definition of project objectives, cohorts or interventions of current processes should be made at this point. This can be done with the help of an explorative information search, prediction models, or scenario generators. Panoratio can be used to develop scenarios as well. In this phase the concept development will be the focus, and it is desirable to elaborate on several concepts that are supported by data analyses (interview health care management director). That means that certain strategy alternatives have to be elaborated in order to present them to management for decision-making. Nevertheless, the transparency and communication of strategy development and objectives have to be increased which generally should be made from the top down from the CEO to business management, and then to the professional business divisions (interview management accounting employee). Therefore, by interpreting the different interview statements, Panoratio, SPSS or a scenario generator will be proposed as integrative BI tools for this phase.

5.3.3 Strategy implementation and operational business (phase 3)

The third phase focuses on implementing and developing the data-driven supported strategy and the exhaustive analysis of the objectives. Here, standardized monitoring has to be implemented to show relevant ratios and to develop transparency of the organization for strategic staff (interview management accounting director health care). The reporting and monitoring that supports the business strategy has to be completed with all of the relevant and required ratios in order to minimize uncertainties of strategy implementation and evaluation (interview agent to CEO). The comprehensive picture includes individual in-depth analyses and the ability to view single data files of the specific program in order to optimize business processes. This can be done with the availability of relevant single data files for a case management project or the enhancement of a certain budget or incentives through AOKN management. Provided reports and analyses can also illustrate a necessary adjustment of the information system or integrated

ratios that can be considerable through strategy implementation or the operational business. For standardized monitoring, Cognos Report Studio can be helpful in providing access to all data packages – market and customers, hospital, doctors, pharmaceuticals or several statistic ratios – and to prepare them appropriately (interview management accounting director health care). For further analyses, including countersteers and abnormalities, explorative tools such as dashboards or Cognos Analysis Studio are germane.

5.3.4 Strategy review (phase 4)

The strategy review phase has not been developed at AOKN. The four strategic target fields are considered as sufficient (interview physical therapy director). There are many projects in the company that are driven by politics or social law. Generally, this makes a critical review difficult and inaccurate in a theoretical environment (interviews). A classic controlling life cycle with its objectives, planning, and countersteers has been implemented, but is controlling focused and lacks the critical assessment of strategy objectives with the responsible professional business division. Thus, an integration of strategy divisions and management accounting has to be impelled to make a data based strategy review (interview management accounting director). A periodical review could be implemented as an early warning system with different countersteer analyses and measurements. Relevant ratios should present the current status transparently and should define the efforts that are necessary to achieve the strategic objectives or milestones (interview performance analyst). A holistic evaluation of a healthcare project, for instance, measures the defined economic objectives and the strategy approach. Statistic evaluation software solutions such as the AOK internal product PSM tool or Panoratio with its integrated statistic package can be meaningful BI tools in this process (interview health care management director). In this way, experiences and results of the evaluation and strategy review can be reflected to the responsible strategy division, for instance, health care management.

“In the context of product development, f.i. health programs, the four strategic target fields will be considered as bottom-up strategy” (interview agent to CEO, July 24, 2013).

A “BI strategy makes sense” (interview BI consultant, July 30, 2013). “BI has to be seen as internal resource to fulfill certain tasks such as BI has the same function like a pencil or telephone” (interview management accounting employee, July 30, 2013). The BI system can be a “good method to gain an overview of all relevant fields” (interview management accounting director for health care, August 05, 2013) of AOKN’s strategy.

“In 2010, top management recognized the strengths of a BI system that are helpful to control the company’s internal processes more effectively. For a further development of the BSC to an integrative planning or predictive model, the corporate development division has to prove the respective requirements for the BI landscape then” (interview management accounting director for health care, August 05, 2013).

The data driven strategy development process should be implemented as “Problem - (driver) analysis - options for action - decision - planning implementation - implementation - controlling/ countersteer … and back again” (interview physical therapy director, November 22, 2013).

In concluding these findings for the second research question, Figure 5.17 illustrates the above-mentioned phases and approaches. The middle circle presents the four phases of the strategy development process. It bases on the theory mentioned in chapter 2. These phases lead to a strategic “end-product” of AOKN, namely the strategic target fields. Each phase is extended by approaches, contents, and objectives of the certain phase. The focus is on the both blue boxes called “active tools” near the frame that present the adequate use and integration of BI technologies and tools. As already mentioned, these tools are recommended and can be adjusted and enhanced for additional business situations. According to requirements, a certain BI tool, such as Cognos Report Studio, can be used during the phases if it is sufficient for the certain data selection and generation of the

process. The development of a prediction model can also be an example to use mainly SPSS or Report Studio equally and can play a crucial role in the strategy development process.

Figure 5.17: Findings for RQ2 as strategy development process

Therefore, Figure 5.17 can be considered as a global strategy development process and position for the findings of the second research question. On the basis of the health care management process, this position and strategy development process will be further analyzed in chapter 6. An explicit use and integration of BI technologies and tools in the health care management process will also be illustrated.