瞥療產業實施平衡計分卡的问题探討

The Implementation of the Balanced Scorecard in Hospitals

彭雅惠(Ya-Hui Peng)

《醫務管理期刊》 3卷1期 (2002/03) Pp. 26-36

https://doi.org/10.6174/JHM2002.3(1).26

摘要

近年來醫療產業由於消費者意識抬頭、全民健保的實施、醫療政策的改變，使得競爭劇烈，醫療院所的管理者為求生存及發展，必須制訂策略以為因應。然而從策略的擬定到落實為實際行動，需有一套有系統的方法來引導，平衡計分卡即是一項將策略轉化為實際行動的管理工具。平衡計分卡指出傳統財務績效的缺點，強調透過四個構面的績效衡量指標，來將策略轉化為實際行動，並藉此創造競爭優勢。平衡計分卡的概念很簡單，但實際實施及落實確有相當的困難，本文提出建立平衡計分卡的10大步驟及實施的要點，希望提供有志導入平衡計分卡的醫院參考。此外，本文亦提出實施過程中常產生的迷思及困難，希望提醒注意務過份強調其優點，應注意成本及效益的考量，並期望能協助導入的醫院降低引進制度的成本。

關鍵字

平衡計分卡 ； 績效評估

並列摘要

As the increasing competition, customer expectation and change of medical policy, the hospitals are forced to seek out new ways to create competitive advantage for survival and development. The balanced scorecard, which offers a framework for translating strategic objectives into performance measurements that measure the effects of implemented strategies and provide feedback on the performance of strategic initiatives, is a potent new management tool for hospitals to meet those challenges.
The balanced scorecard points out the limitation of financial performance indicators and encourages the four dimensional performance indicators: staff development, internal efficiency, customer satisfaction and long-term financial performance. The concept of balanced scorecard is quite easy, but moving from concept to practice is often difficult. This article provides some suggestions including 10 steps for scorecard development and six guidelines that should be reminded for hospitals interested in the balanced scorecard. Besides, the article which points out some puzzles and obstacles associated with the implementation of the balanced scorecard tries to draw the attention not to overemphasize the advantages of the balanced scorecard.

並列關鍵字

The balanced scorecard ； performance measurement

參考文獻

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