HUBUNGAN ANTARA STRATEGI, SISTEM PENGUKURAN KINERJA DAN HASIL ORGANISASI (Studi Empiris Rumah Sakit Di Propinsi Sumatera Utara)

Abstract

In both the accounting and management literatures are found several research of strategy and structure on control system design, but only little research examining the relation between the various elements of organization design. Hospital form empirical setting where a diversity of structural arrangements and strategic orientations and recognized as having implications for other elements of control systems. The respondent in this research in this study examines how strategic choices influence structure. performance measurement systems and outcome organization. The findings from this study suggest that there is significant relation between strategic choice, structure. performance measurement systems design and outcomes organization. Keyword : hospital, strategy, strategy control systems. performance measurement systems, autonomy, structural autonomy, organizational outcomes.