Healthcare Performance Management (PM)Like any other organization, the strategy of a healthcare organization is initiated at the top level, but implementation work begins at the lower level. Performance management (PM) is a management tool that has recently been applied in various organizations, particularly in the healthcare sector. Basically, its goal is to ensure effective strategy execution by considering strategy as the object of value design and, therefore, coordinating all efforts, processes, resources, reporting, as well as engagement of staff towards the implementation of the strategy. The first step of PM system development in healthcare organization is selecting and developing the conceptual framework. One of the most well-known performance management frameworks is the Balanced Scorecard (BSC). it uses financial indicators, which track past performance, as well as non-financial indicators, which determine future financial performance, such as indicators for customers, internal business processes, learning and growth, which are necessary to report on long-term organizational performance (Kaplan and Norton, 1992). The framework should contain distinct, multidimensional perspectives that are used to track the organization's performance across all areas, and the selection and design of the perspectives should be consistent with the organization's strategy (DeBusk et al., 2003 ). At each perspective, a number of strategic directions or objectives are demonstrated in an appropriate format. The objectives should be brief, directly express the strategy and cover a long period, for example 3 years. The construction of a network or strategic map suggested by (Kaplan and Norton, 2001) is used by many organizations to illustrate, communicate and map the causes and effects of the organization's objectives (Ahn, 2001. .... middle of article... ...primarily, with planned actions to achieve the strategy Additionally, PM supports continuous improvements because it highlights not only the achievements and impact of the practice. , but it also identifies and studies the deviations from the performance objective and any problems encountered, then relevant corrective actions are proposed. Rather than producing too many reports, the PM helps in producing an efficient reporting system designed. to provide a meaningful picture for performance monitoring and therefore decision making and what is needed to improve performance are better guided and therefore provide an evidence base. This approach has been considered an important framework for communicating, implement strategy and report actions for improvement across different organizations, including healthcare. Performance management is therefore essential to effectively manage reforms in health organizations...