Methods and Tools to Reorganise the Governance in the Italian Healthcare Companies

摘要

This paper is a first analysis of the tools required to convert the fiscal data gathered from the management control systems into official guidelines for a long-lasting healthcare governance. This paper proposes some reflections about the peculiarity of the cost monitoring and management systems whose configuration and effectiveness must take into consideration the nature of the information requirement of the management processes addressee. The innovative aspect is to convey all the potential information contained in the cost monitoring systems. In fact, the information represents the subjective aspect, in other words what the reader ‘understands’ and perceives. These tools may not be analysed from a mere technical point of view, instead they must be considered as essential means to manage complex corporate systems. Using Amaduzzi’s theories and following an exploratory approach, this paper proposes some considerations about the tools required to convert the acts of management into (economic) values. Then, these values will convert into acts of management thanks to their capability to meet the information requirement of the governance stakeholders. The analysis carried out highlights the information requirement to satisfy through a series of monitoring and management tools, in order to find organisational and management solutions that are able to combine the need to rationalise the healthcare expenditure and to improve the quality and pertinence of health care services.