Rethinking management control in thehospital environment: Outline of a Balanced Scorecard adapted to the central pharmacy of a Moroccan CHU

Abstract

Managing the central pharmacy of a university hospital center (CHU) is a major challenge. Its task is to strike a balance between optimizing stocks in place, respecting budgetary limits, ensuring regulatory compliance and satisfying hospital services. These needs call for a strategic management tool capable of harmonizing these requirements while ensuring efficient and effective management.

This article proposes the modelling of the Balanced Scorecard (BSC) as a strategic lever for improving organizational efficiency and the decision-making process within the central pharmacy of a Moroccan university hospital. Through a literature review and 18 interviews with the main players in the central pharmacy, this study highlights the benefits of the BSC in terms of aligning objectives, optimizing internal processes and controlling budgetary and regulatory constraints.