Análisis bibliométrico de la literatura científica del control de la gestión de redes sanitarias / Bibliometric analysis of the scientific literature on health network management control

La información es el elemento básico de toda investigación científica, la cual requiere encontrar datos y tratarlos con la finalidad de obtener información agregada. Además, es necesario conocer el punto de vista de diversos autores que ya han abordado el tema de investigación. Por ello, los análisis bibliométricos han adquirido gran importancia en el ámbito científico. El presente trabajo tuvo como objetivo revisar en profundidad la literatura científica relacionada con el control de la gestión de las redes sanitarias, para identificar las publicaciones más relevantes, los autores más influyentes y las diferentes tendencias. Se trabajó con la base de datos Web of Science (WoS) para analizar 476 artículos, atendiendo a una serie de indicadores bibliométricos en un período de 51 años. Este estudio indica que la literatura científica de las redes sanitarias es un área de conocimiento en plena vigencia y actualidad, orientado principalmente al estudio teórico del análisis de redes; prevalece la metodología cuantitativa, mediante fuentes de información primaria; el idioma predominante es el inglés y solo se presentan recientes hallazgos relacionados con el estudio descriptivo del control de las redes sanitarias(AU)

Information is the basic element of all scientific research, which requires finding data and processing them in order to obtain aggregate information. In addition, it is necessary to know the point of view of various authors who have already addressed the research topic. Therefore, bibliometric analyses have acquired great importance in the scientific field. The present work aimed at reviewing in depth the scientific literature related to health network management control, in order to identify the most relevant publications, the most influential authors and the different trends. The Web of Science (WoS) database was used to analyze 476 articles, based on a series of bibliometric indicators over a period of 51 years. This study indicates that the scientific literature on health networks is an area of knowledge in full force and topicality, mainly oriented to the theoretical study of network analysis; the quantitative methodology prevails, through primary information sources; the predominant language is English and only recent findings related to the descriptive study of the control of health networks are presented(AU)

Estrategias de contabilidad de gestión aplicada a pymes revisión literaria / Management accounting strategies applied to smes literary review / Estratégias de contabilidade de gestão aplicado às pme revisão da literatura

Resumen Introducción: La contabilidad evolucionó de la técnica a la aplicación del control de gestión optimizando los procesos empresariales. Las pymes son un segmento de las empresas que aplicando herramientas de gestión mejoran significativamente control de costos y el desempeño organizacional. Objetivo: Este trabajo tuvo como objetivo destacar las estrategias de contabilidad de gestión aplicada por las Pymes y cómo aportaron a la sostenibilidad de las empresas en el mercado, a través de una revisión documental. Materiales y métodos: Se aplicó un enfoque cualitativo de la investigación, con la aplicación de métodos teóricos, como análisis-síntesis e histórico lógico, y técnicas empíricas como la revisión documental. Se utilizaron las tres etapas del instrumento ProKnow-C. para la revisión de 13 artículos publicados durante el período 1969-2018, en revistas de economía y empresa obtenidos a partir de la base de datos web of Science y Scopus utilizando las palabras clave Managment accounting in Smes, stategic magnament accounting, managment accounting and small entrerprise. Resultados: 4827 artículos relacionados en el campo de las ciencias sociales, seleccionando 13 relacionados a investigación de control de gestión y estrategias aplicadas en el segmento de pymes. Conclusiones: El contenido resultante señaló implementación de ERP, aplicación de cuadro de mando integral y balance scorecard conllevan a la planeación y control de las organizaciones.

Abstract Introduction: The accounting evolved from the technique to the application of the management control optimizing the business processes. SMEs are a segment of companies that apply management tools significantly improve cost control and organizational performance. Objective: This work aimed to highlight the management accounting strategies applied by SMEs and how they contributed to the sustainability of companies in the market, through a documentary review. Materials and methods: It applied a qualitative approach to research, with the application of theoretical methods such as analysis-synthesis and logical history, and empirical techniques such as documentary review. The three stages of the Proknow-C instrument were used. For the revision of 13 articles published during the period 19692018, in magazines of economy and company obtained from the database web of Science and Scopus using the keywords Management accounting in SMEs, Strategic management accounting. Results: 4827 related articles in the field of social sciences, selecting 13 related to management control research and applied strategies in the SMES segment. Conclusions: The resulting content indicated implementation of ERP, integral scorecard application and balancesheet, which lead to the planning and control of the organizations.

Resumo Introdução: técnica de contabilidade evoluiu a partir da aplicação de controlo de gestão, otimizando processos de negócios. As PME são um segmento de empresas que aplicam ferramentas de gerenciamento de melhorar significativamente o controle de custos e desempenho organizacional. Objetivo: Este trabalho teve como objetivo destacar as estratégias de contabilidade gerencial aplicadas pelas PMEs e como elas contribuíram para a sustentabilidade das empresas no mercado, por meio de uma revisão documental. Materiais e Métodos: Aplicou uma abordagem qualitativa à pesquisa, com a aplicação de métodos teóricos, como análise-síntese e história lógica, e técnicas empíricas, como a revisão documental. Os três estágios do instrumento ProKnow-C foram utilizados. para a revisão de 13 artigos publicados no período de 1969 a 2018, em periódicos de economia e negócios obtidos no banco de dados web da Science e Scopus utilizando as palavras-chave Contabilidade de gestão em Pmes, contabilidade magning estratégica, contabilidade gerencial e pequena Empresa. Resultados: 4827 artigos no campo das ciências sociais, a seleção de 13 pesquisas relacionadas a estratégias de gestão e de controlo aplicados no segmento de PME. Conclusões: O conteúdo resultante apontou implementação de ERP, scorecard aplicação e chumbo balance scorecard para o planejamento e controle das organizações.

Three sublimations of the idea of hospital management control / 中华医院管理杂志

The hospital the authors work with succeeded in achieving three sublimations of the idea of hospital management control in the course of hospital management control innovation, viz. sublimations from one-sided development concept to scientific development concept, from people-oriented management of human resources to ability-oriented management of human resources, and from emphasizing comprehensive strength to stressing developmental ability in hospital accreditation.

Innovations in management control and the hospital's growth by leaps and bounds / 中华医院管理杂志

Taking the 8-year management practice of Sanjiu Brain Hospital of Guangdong since its founding as a case, the paper gives an account of how the hospital managed to grow by leaps and bounds. The steps taken include: guiding decision-making with innovations in thought and blazing new trails in such aspects as growth strategies, leadership structure, system of operation, quality control, nursing management, service skills, marketing management, hospital culture, and logistics management. The paper argues that innovation is the soul and driving force of hospital management and reform and that daring to and knowing how to make innovations are indispensable to enhancing the core competitiveness of the hospital and promoting its fast and sustainable growth.