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Information in English language

Management Control Unit - S.C. Controllo di gestione

Within the scope of the health care system, Management Control is a critical tool for internal governance of health care facilities with the aim of guiding the behavior of health operators towards objectives of management efficiency. Through Management Control the hospital surveys costs both through the analytic accounting system for cost/responsibility centers linked to the formal organizational framework of the divisions, and through the system of Activity Based Costing (ABC). The combined action of these two systems in the process of negotiation and monitoring of budgets is an ongoing process aimed at assessment of resources used to assist the single patient, towards where the overall health care work should be oriented. This is only logical to overcome policies related to control spending only and to allocate more efficiently the available resources.

Main activities may be broken down as follows: manage, implement and monitor goals and budgets; analyze how production activities are going on in order to strengthen the information base underpinning the cost accounting and ABC; discharge the relevant regional information obligation; accomplish to information requests by departments through the use of computer processing (OLAP) which provide business, financial and performance management data, through monthly updated dashboards and reports all over the year.

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