You Have Been Promoted to Management Accountant at a Hospital

Essay

You have been promoted to management accountant at a hospital. One of the things you noted from reviewing past internal reports is that the quality of the data is poor at times, and there is no objective standard for evaluating performance. When you asked about this at a board of directors meeting, the consensus reply was that the hospital's operations were too subjective and service orientated, and that it was a non-profit organization, so setting profit goals was of no value.
Required:
Comment on a possible approach that could be taken to provide objective criteria for performance evaluation in this situation.