Hospital management control: A lever for steering hospital performance

Abstract

This article examines the contribution of hospital management control to improving the performance of healthcare institutions. It shows that management control is not limited to a simple financial monitoring tool, but is a strategic instrument for steering, evaluating, and assisting decision-making. The study is based on a documentary and conceptual analysis of scientific and institutional work on management control and hospital performance, highlighting the contributions, practices, and tools used in the hospital context. Using performance indicators, dashboards, and internal audits, it enables better control of resources, optimization of processes, and continuous improvement in the quality of care. Management control is thus establishing itself as an essential driver of performance and modernization in the hospital system.