目的：面對日益龐大的醫院組織及穩定成長的健保業務，個案醫院98年發佈的財務報告，每年醫務收入可達45億元，日常經營管理有太多的資訊需要分析。將成本會計中諸如醫務收入、可控邊際貢獻率及損益率等文字數據轉換成簡單的圖表，即『資訊視覺化』(Information visualization)，透過圖像讓使用者清楚快速地掌握數據含意。本研究運用商業智慧系統建構視覺化會計圖表，應用於醫院管理，探討以『看圖』方式檢視各醫療專科的損益與營運情形，有助管理者洞察與制定決策。 方法：本研究為個案實例，分享個案醫院如何以醫院原有之成本會計資訊系統為基礎，建構出會計資料倉儲，並運用商業智慧系統，開發簡單易懂的視覺化會計泡泡圖，此泡泡圖整合醫務收入、可控邊際貢獻及損益率等三個維度的資訊轉為圖表，快速傳達各科經營績效，更能精確掌握資訊的意涵。 結果：個案醫院引用商業智慧平台，與廠商的共同創意開發出來的會計視覺化『泡泡圖』，創造以下效益：一、簡易的分析：透過這些圖形化介面可簡易比較、掌握趨勢或異常情形；二、清楚的溝通：視覺化工具所呈現之有效、資訊導向的圖形，比傳統只看數據報表的方式，可讓管理者快速掌握各科的經營狀況、成本的耗用情形，使個案醫院的管理更加快速有效。 結論：創新的會計視覺化介面取代傳統的報表及比例數字，不管是『泡泡圖』還是逐步往下探查的多維分析，都在整合相關資訊，讓感性的直覺式管理轉成理性的數字證據管理，提供醫院管理者清楚的決策方向，不僅可輔助決策更可用於監控異常狀況，協助進行例外管理。

Objectives: Faced with a huge hospital organization and a growing income from health insurance, a Regional Hospital in Southern Taiwan with income of 4.5 billion dollars in 2009 developed a simple information management system that could be utilized every day. By converting written data such as medical income, controllable margin and profit & loss rate into a simple chart, ”Information visualization” could then help the user understand the data quickly.. This research applied Power Tracer BIKM to build a visual accounting chart which used a graph instead of figures to view the profit and loss of medical departments and to show where the trends, opportunities and potential problems were. Methods: The hospital drew on the Power Tracer BIKM system by using the original accounting information system as the basis, and developing a series of data warehouses and a bubble chart. The bubble chart utilized precise information and expressed operating effects by integrating three-dimensional information: medical income, controllable margin, and profit & loss ratio. Results: The bubble chart of Power Tracer BIKM produced several benefits: Analysis was simple so users could easily determine trends or unusual situations by viewing the graphs. Communication was clear so users could understand the operating situation better through the information-oriented graph rather than with a traditional report. Conclusions: This innovative accounting visualization interface integrates all related information onto a bubble chart and the drill down function of Quick Pivot offers the user clear directions to help monitor unusual situations and to proceed with targeted management.