Özet:

Hospital management requires modern management approach. Hospitals as non-profit organizations have goals such as fulfilling available demand, providing rapid and comprehensive health care, and operating on a cost-covering basis. Reaching all these objectives is a great challenge for hospitals; that’s why they need to apply modern understanding and techniques of Controlling. In the first part of this study, examination of Controlling as an application-oriented science in management of a non-profit company is performed, where strategic and operative Controlling are also considered. In the second part, historical development of hospital Controlling applications in Germany is examined. In the following part, requirements of modern hospital management are analyzed. Fourth part of the article investigates special instruments of financial Controlling in hospitals. It becomes clear that Controlling tools support non-profit institutions to establish success and realize their goals. These methods make utilizing chances, possibilities, and challenges possible in the management of hospitals.

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