Archive | 2021
PERFORMANCE MEASUREMENT IN A BRAZILIAN CLINICAL TRIALS UNIT
Abstract
Background : There is growing interest on costs of clinical trials; critical topic for business decision making; therefore, the aim of this work is to identify how a successful Brazilian case measures its economic performance even with restriction regarding its accounting data. Methods: \xa0Single case qualitative method.\xa0\xa0Interviews with four people of different hierarchical levels and the analysis of the 2005 balance sheet, payrolls and payment slips were carried out. Results : Besides indicating how the clinical research unit of the case measures its results, a diagram of how other units and organizations could follow such procedure to carry out their own performance measurement was pointed out as well. Conclusion : The use of contribution margin and break-even point for the performance calculation benefited the managerial decision-making of the unit studied,\xa0\xa0serving as basis for its own strategy and use of its idleness. This is a reference model for decision-making of managers in other research units.