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醫院員工與責任中心制度:分析層級程序法之應用

Hospital Staff and Responsibility Center System: Using the AHP Method

摘要


目標:責任中心制度是醫院執行管理控制最有效的工具之一,本研究期以實證調查瞭解醫院內不同屬性成員對於責任中心制度實施要件及可行方案之重視程度。方法:本研究應用分析層級程序法(AHP)建立本研究層級架構與問卷,包括責任中心制度六大實施要件與二十二項可行方案,對國內某醫學中心之一、二級主管進行調查分析。結果:共發出157份,回收86份,回收率為54.78%,以84份有效問卷進行分析。在實施要件之重要性排序,不同屬性成員均認同以「績效指標構面」為最重要,但對其他實施要件之重視程度則較不一效。在二十二個可行方案重要程度之整體評估方面,不同屬性成員均認同以「以財務屬性為獎勵」為最重要,而「以實際發生數字與預算做比較為指標」則為第二重要的可行方案,對其他方案則較無一效的看法。結論:本研究發現不同屬性成員對於責任中心制度建置內容有不同的重視程度,此結果可提醒醫療機構在建立責任中心制度時,應考慮將不同屬性部門意見納入制度設計中。

並列摘要


Objectives: The responsibility center system is one of the valuable managerial techniques for hospital administrators to enhance cost constraint and allocate resources effectively. The purpose of this research is to figure out the viewpoints of different attribute personnel regarding the priority factors in implementing the responsibility center system at one teaching hospital. The analytical results of the critical factors not only provide a reference for this sampling hospital while revising the system but also serve as a reference for other hospitals to ensure the responsibility center system is implemented smoothly. Method: We developed the questionnaire by using the Analytical Hierarchy Process and the questionnaire is composed of 6 critical factors and 22 sub-alternatives. The opinions from department heads of the selected hospital are gathered. Results: 157 questionnaires were delivered and the response rate was 54.78%. Altogether, 84 valid questionnaires were analyzed. The survey data shows that both medical and administrative staff, rank as the first priority of critical factors as ”Performance Indicators Aspect” and the top two sub- alternatives as ”Financial Reward” and ”Performance Indicator-Actual amount vs. Budget” in implementing the responsibility center system. Nevertheless, there were no consensuses on the rankings of other critical factors and sub-alternatives between medical and administrative staff. Conclusion: The result of this study pointed out that the different attribute personnel in a hospital would pay attention to different aspects of the responsibility center system. This finding suggested that opinions from those who are in different departments of a hospital should be taken into consideration while planning or revising the responsibility center system.

參考文獻


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