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題名:醫院對平衡計分卡之認知與現況分析
書刊名:健康管理學刊
作者:林佳靜張曉芬 引用關係譚醒朝 引用關係譚家惠 引用關係
作者(外文):Lin, Chia-chinChang, Hsiao-fenTam, Sing-chewTan, Cha-hui
出版日期:2005
卷期:3:1
頁次:頁1-17
主題關鍵詞:平衡計分卡醫院非營利性組織Balanced scorecardHospitalNon-for-profit organization
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(3) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:3
  • 共同引用共同引用:11
  • 點閱點閱:17
為了醫療院所之永續經營與長期發展,醫療院所之管理者必須制定策略以為因應,但對於如何將抽象的策略轉化成執行面的語言,進而藉由有效的績效評估制度去衡量策略的達成,則需要一套有效率、效果的管理工具。平衡計分卡顛覆傳統以財務衡量績效的觀念,將衡量績效構面擴展為財務、顧客、內部流程及學習成長四大構面,並提供一套系統的邏輯架構以具體將組織目標與績效衡量結合,將策略落實至組織運作中,故成為近代重要的策略管理工具。本研究採用問卷調查的方式,希冀藉此瞭解國內地區教學層級以上之醫療院所對平衡計分卡的認知與推行態度,並調查平衡計分卡之導入情形與成效。共發放109份問卷,回收率為53%。本研究結果顯示如下:1.國內醫療院所對平衡計分卡普遍有相當程度的認知,且接受度很高,儘管已推行之醫療院所尚不多,但多數正在積極規劃導入中。2.本研究樣本資料顯示,在規劃及推行平衡計分卡的過程中,最大的困難與挑戰為績效指標的訂定不易、缺乏適合足夠的人力。3.儘管目前推行之醫療院所對於多數推行成效指標表示未見改善,但其成效較顯著者恰為目前醫療院所自認為其競爭力較其他同級醫院弱的部分,故平衡計分卡或可為助其提高競爭力之有效工具。
Owing to the dramaticlly environment changes the operation of hospitals in Taiwan are facing competition to survive. In order to reach the vision, mission and goal, hospitals have to set up the strategy and convert to action, then furthermore to evaluate the performance. Therefore, comprehensive indicators including quality and quantity measurements are essential. The model of Balanced Scorecard includes four dimensions that based on strategic thinking to implement the goal congruence of an organization. This study tries to figure out the application and recognition of Balanced Scorecard of hospitals in Taiwan. This study focused on the teaching hospitals, which have been graded at the area-level or above Total samples are one hundred and nine and of which fifty-eight response. The reply rate is fifty-three percent. The results of this study included: (1) the hospitals owns commonly recognition about Balanced Scorecard with high acceptance. Although most of the hospitals are not implement they are eagerly undergoing. (2) This study show the most difficulty and challenge factors during the implementation process are performance indicator is not easy to set up and lack of adequate manpower. (3) Although most of the performance indicators are not showed positive changes the weakness of hospitals may be improved. Therefore, Balanced Scorecard is an effective tool to upgrade hospitals competition.
期刊論文
1.彭雅惠(20020300)。醫療產業實施平衡計分卡的問題探討。醫務管理期刊,3(1),26-36。new window  延伸查詢new window
2.Arthur, M.、John, B.(1996)。Performance Measures that Count: Monitoring Variables of Strategic Importance。Journal of Cost Management,10(3),39-45。  new window
3.Kaplan, R. S.、Norton, D. P.(2000)。The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Environment。Harvard Business Review,2000(Jan.),69-73。  new window
4.Noorein, I.、Robert, S. K.、Bower, M.(2002)。Applying the Balanced Scorecard in Healthcare Provider Organizations。Journal of Healthcare Management,47(3),179-195。  new window
5.Robert, S. K.(2001)。Strategic Performance Measurement and Management in Nonprofit Organisations。Nonprofit Management and Leadership,11(2),353-365。  new window
6.Rousseau, Y.、Rousseau, P.(2000)。Turning Strategy into Action in Financial Service。CMA Management,2000(Dec./Jan.),25-29。  new window
7.蘇裕惠(20001000)。實施平衡計分卡的七大迷思與三大要點。會計研究月刊,179,29-34。  延伸查詢new window
8.Ittner, Christopher D.、Larcker, David F.(1998)。Innovations in Performance Measurement: Trends and Research Implications。Journal of Management Accounting Research,10,205-238。  new window
9.Evans, Hung、Ashworth, Gary、Chellew, Mike、Davidson, Andrew、Towers, David(1996)。Exploiting activity-based information: Easy as ABC?。Management accounting,74(7),24-29。  new window
10.Kaplan, Robert S.、Norton, David P.(1992)。The Balanced Scorecard: Measures That Drive Performance。Harvard Business Review,70(1),71-79。  new window
圖書
1.Niven, Paul R.(2002)。Balanced Scorecard Step-by-Step: Maximizing Performance and Maintaining Results。John Wiley & Sons, Inc.。  new window
2.Kaplan, Robert S.、Norton, David P.(1996)。The Balanced Scorecard: Translating Strategy into Action。Boston:Harvard Business School Press。  new window
 
 
 
 
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