平衡計分卡導入軍事組織之問題建構研究－以北部某國軍醫院為例

A Study of Problem Structuring for the Military Hospital by Using BSC in Northern Taiwan

張弘(CHANG, HUNG)

指導教授 ： 丘昌泰

國立臺北大學/公共事務學院/公共行政暨政策學系/碩士(2009年)

摘要

本研究主要目的在檢視有關平衡計分卡的理論及其在醫療產業上的應用文獻，嘗試建構出適用於個案醫院平衡計分卡之分析架構；同時並瞭解個案醫院導入平衡計分卡績效衡量構面與民間醫院有否差異？其可能遭遇之問題與克服困難之策略為何？
本研究採文獻分析及深度訪談等研究方法，針對個案醫院部門主管及附近社區里長與社區發展協會理事長進行訪談，並依訪談結果進行SWOT分析與探討；其次，藉由理論的基礎及目前績效衡量制度，整合出個案醫院平衡計分卡的分析架構。
研究結果發現，平衡計分卡四構面已能滿足個案醫院績效評估需求，此與大部分民間醫院藉由四構面來衡量組織績效相同；再者，平衡計分卡如同理論所述能有效整合組織各項績效衡量制度，且有助改變組織文化及凝聚團隊向心，對於醫院導入之運用將有莫大的幫助。個案醫院在本身競爭條件不足的狀況下，過度偏重於財務面的績效衡量，無法突顯組織整體績效，應偏重於顧客方面的績效，對組織的營運較有所助益。此外，提高醫院的社會形象不得不為醫療產業所重視，更應將其納入院方的經營管理策略目標，落實於組織所有成員的日常工作中，如此方能有助於醫院營運績效的提升。

關鍵字

平衡計分卡 ； 軍事組織 ； 國軍醫院 ； 績效管理 ； SWOT分析

並列摘要

The purpose of this research is to review the literatures regarding Balanced Scorecard theory and its application in medical industry in an attempt to establish a structure suitable for application in analysis of index hospital's Balanced Scorecards; at the mean time, in an attempt to appreciate any difference in the measures of Balanced Scorecard system between index hospital and civil hospitals; in addition, to face the possible difficulties and develop strategies to overcome these difficulties.
This study applies the research methods of literature review and in-depth interviews, focuses on index hospital's administrator and nearby chief of the comminutes and directors of community development association. Based on the results of these interviews it was further processed by SWOT analysis and discussion. In addition, according to the basis of the theory and performance measurement system, the index hospital's Balanced Scorecard analysis structure was established.
The study discovered the four measures of Balanced Scorecard system can be satisfactorily applied to the demand of performance estimating. This can match the Four measures applied by the majority of civil hospitals for their evaluation of organisational performance. Furthermore, as the theory develops the Balanced Scorecard system can efficiently reunite individual performance measurement system, can assist in changing organisational culture and unite team morale, can provide enormous assistance from its application into hospitals. Index hospital under insuffient competitive conditions over-emphasizes financial performance, unable to establish overall organisational performance, should emphasize customers' performance in order to enhance the business operation for the organisation. Nevertheless, improving the hospital's social image is essential for the medical industry. It should be incorporated into the strategie goals of business management, and implemented in all staff's daily routine to improve the operational performance for hospital mangement.

並列關鍵字

Balanced Scorecard ； Military Organization ； Military Hospital ； Performance Management ； SWOT Analysis

參考文獻

楊銘欽等箸（2008），《醫療健康產業平衡計分卡理論與實務》。台北：華杏。

彭雅惠（2002），《醫院財務管理》。台北：偉華。

陳依蘋（2004），〈專訪平衡計分卡創始人Dr. Robert S. Kaplan－描述溝通執行策略 聚焦即能成功導入〉，《會計研究月刊》，第221期，頁48-52。

李珊珊（2007），〈平衡計分卡發展關鍵績效指標之介紹〉，《國研科技》。第15期，頁58-61。

彭雅惠（2002），〈醫療產業實施平衡計分卡的問題探討〉，《醫務管理期刊》。第3卷，第1期，頁26-35。