:::

詳目顯示

回上一頁
題名:醫院因應總額預算支付制度之適應策略評選--以新竹市醫院為例
書刊名:健康管理學刊
作者:吳文祥林進財彭廣興
作者(外文):Wu, Wen-hsiangLin, Chin-tsaiPeng, Kua-hsin
出版日期:2009
卷期:7:1
頁次:頁79-92
主題關鍵詞:總額預算支付制度平衡計分卡網路層級分析法Global budget systemBalanced scorecardBSCAnalytic network processANP
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(10) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:10
  • 共同引用共同引用:58
  • 點閱點閱:63
總額預算支付制度的實施,對醫院收入之衝擊極大。醫院會採取因應措施以減少支出或增加收入。然而,醫院在選擇措施前,須先確定本身的策略目標,正確評選適合醫院之策略,才能避免失敗風險。本文利用平衡計分卡(balanced scorecard; BSC)發展評估模式,並採用網路層級分析法(analytic network process; ANP)來幫助醫院管理者評選適合的因應策略。本文以新竹市醫院爲例之研究結果顯示,醫院評估指標之重要性依序爲,財務指標(0.27462)、顧客指標(0.26121)、學習與成長指標(0.24940)、內部流程指標(0.21477)。在財務指標下其最重視住院服務量(0.20565),山於健保局增加住院總額預算,因此,醫院相對會注重醫院之住院服務量,以獲得更高的收人,其次爲人事費用占營收比(0.18447)。在決策方案中,降低人事成本(0.21988)是醫院決策者最佳的選擇,也就是說,醫院傾向採取降低成本以因應總額預算支付制度的實施。本文建議醫院在採取任何策略時,不應完全以利益爲優先,應適度維持醫療品質,才可使醫院永續經營,另外,本文並比較三家不同型態及屬性之個案醫院,其評選策略結果差異。
Because of the global budget system cuts of by the Taiwan National Health Insurance (TNHI) program, hospitals in Taiwan face reduced incomes. Taiwanese hospitals thus have taken various strategy to reduce costs or increase incomes. However, before selecting a strategy, each hospital must clearly understand their goals and select the most suitable strategy. This study describes the ongoing development of an evaluation model with BSC criteria, additionally, this study applies Analytic Network Process (ANP) to offer a feasible assessment method, and help the hospital can choice new strategy correctly. Study results reveal that the criteria considered most important was "Financial performance" (0.27462), "Customer perspectives" (0.26121), "Learning and growth" (0.24940), "Internal business processes" (0.21477); the most important sub-criteria under financial performance was, "Number of inpatient services" (0.20565), because national health insurance increases the budget of inpatient in hospital; thus the related hospitals will be willing to pay attention to the number of inpatient services to obtain the higher income, next is "Ratio of personnel expenses to hospital revenue" (0.18447). And the best alternative was "Decrease costs" (0.21988), hospital tends to adopt cost reduction strategy simply to be in accordance with global budget system. This study suggests the hospitals should make medical quality improvement atop priority for a long-term business operation. "How to increase inpatient numbers should be the second consideration. Additionally, this study compare the optimal strategy of three case hospitals to know how different between three case hospitals. Results of this study, also indicate the policies that administrator drafted for the hospital.
期刊論文
1.林佳靜、張曉芬、譚醒朝、譚家惠(20050600)。醫院對平衡計分卡之認知與現況分析。健康管理學刊,3(1),1-17。new window  延伸查詢new window
2.黃國哲、陳怡樺、張蕙芝、張雅容、溫信財、邱瓊萱(20070800)。總額支付制度實施後醫院的適應策略分析。臺灣公共衛生雜誌,26(4),283-291。new window  延伸查詢new window
3.台灣醫療改革基金會(2001)。民眾、弱勢病患、醫事人員因應醫院總額支付制度影響的自救之道。台灣醫療改革基金會會訊,5。  延伸查詢new window
4.鄭國琪、黃鴻基、簡朝源(20040900)。淺談運用平衡計分卡建構醫院策略規劃--以高雄榮民總醫院為例。主計月刊,585,21-31。  延伸查詢new window
5.Aidemark, L. G.(2001)。The Meaning of Balanced Scorecards in the Health Care Organization。Financial Accountability and Management,17(1),0267-4424。  new window
6.Pink, G. H.、Mckillop, I.、Schraa, E. G.、Preyra, C.、Montgomery, C.、Baker, G. R.(2001)。Creating a Balanced Scorecard for a Hospital System。Journal of Health Care Finance,27(3),1-20。  new window
7.Sahney, V. K.(1998)。Balanced Scorecard as a Framework for Driving Performance in Managed Care Organizations。Managed Care Quarterly,6(2),1-8。  new window
8.莊念慈、黃國哲、許怡欣、郭乃文、魏中仁(20040400)。醫院因應總額支付制度之策略方案及其相關因素探討。臺灣公共衛生雜誌,23(2),150-158。new window  延伸查詢new window
9.Huang, S. H.、Chen, P. L.、Yang, M. C.、Chang, W. Y.、Lee, H. J.(2004)。Using a balanced scorecard to improve the performance of an emergency department。Nursing Economics,22(3),140-146。  new window
10.Stivers, B. P.、Joyce, T.(2000)。Building a Balanced Performance Management System。Sam Advanced Management Journal,65(2),22-29。  new window
11.葉德豐、楊銘欽、王俊文、張睿詒(20051200)。基層醫師對實施總額預算初期成效之評價--以健保中區分局轄區為例。臺灣公共衛生雜誌,24(6),539-547。new window  延伸查詢new window
12.張睿詒、李明純、張怡秋、陳楚杰(20030400)。臺灣地區醫院預算制度之質性研究:以六家區域級以上醫院為例。醫護科技學刊,5(2),85-95。new window  延伸查詢new window
13.王如娥、劉立、何善台(20030900)。建構策略聯盟醫院主管資訊系統主要績效指標之研究。醫務管理期刊,4(3),39-52。new window  延伸查詢new window
14.朱文洋、葉淑娟(20010600)。中小型醫院經營策略與營運績效之探討--以平衡記分卡觀點分析。醫務管理期刊,2(2),109-138。new window  延伸查詢new window
15.Voelker, K. E.、Rakich, J. S.、French, G. R.(2001)。The Balanced Scorecard in healthcare organizations: a performance measurement and strategic planning methodology。Hospital Topics: Research and Perspective on Healthcare,79(3),13-24。  new window
16.彭雅惠(200203)。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
17.楊哲銘、林文君、鍾季樺、周佳穎(20010700)。牙科總額支付制度對臺北市牙醫師醫療行為之影響探討。醫護科技學刊,3(3),255-266。new window  延伸查詢new window
18.Clinton, B. D.、Webber, S. A.、Hassell, J. M.(2002)。Implementing the Balanced Scorecard using the Analytic Hierarchy Process。Management Accounting Quarterly,3(3),1-11。  new window
19.Kaplan, Robert S.、Norton, David P.(1992)。The Balanced Scorecard: Measures That Drive Performance。Harvard Business Review,70(1),71-79。  new window
20.Laitinen, E. K.(2000)。Long-term Success of Adaptation Strategies: Evidence from Finnish Companies。Long Range Planning,33,805-830。  new window
21.Beer, M.、Voelpel, S. C.、Leibold, M.、Tekie, E. B.(2005)。Strategic Management as Organizational Learning: Developing Fit and Alignment through a Disciplined Process。Long Range Planning,38,445-465。  new window
圖書
1.Baker, G. R.、Anderson, G. M.、Brown, A. D.、Mckillop, I.、Montgomery, C.、Murray, M. A.、Pink, G. H.(1999)。The Hospital Report 1999: A Balanced Scorecard for Ontario Acute Care Hospitals。Toronto:Ontario Hospital Association。  new window
2.Kaplan, R. S.、Norton, D. P.(2001)。The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment。Boston, MA:Harvard Business School Publishing Corporation。  new window
3.Saaty, Thomas L.(1996)。Decision making with dependence and feedback: The analytic network process。RWS Publications。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關書籍
 
無相關著作
 
無相關點閱
 
QR Code
QRCODE