醫院導入平衡計分卡影響因素之探討

The Influence Factors on the Implementation of Balance Score Card in Hospitals

李焙偉(Pe-We Lee) ； 時台華(Tai-Hua Shih) ； 賴美嬌(Mei-Chiao Lai)

《商業現代化學刊》 6卷2期 (2011/09) Pp. 213-228

https://doi.org/10.6132/JCM.2011.6.2.12

摘要

台灣的醫療市場因全民健保總額制度、論病例計酬、診斷關連群制度之實施，使得各醫院的競爭更加激烈，因此須不斷改善服務品質及經營策略，來增加競爭力，求得永續經營。因此醫療院所紛紛導入企業界之經營管理技術，重視品質與管理策略，以期有良好績效。Grady(1991)認為績效評估制度應作為組織策略與活動的溝通橋樑，使高階管理者的願景轉化成中階管理者的策略與行動計劃，而平衡計分卡剛好滿足這項需求。然而許多企業在推動平衡計分卡時並未成功，最後不但無法衡量績效，反而造成金錢與時間的浪費。緣此，本研究旨在探討醫院員工對於平衡計分卡的認知、推行態度，來分析探討推動平衡計分卡制度在醫院管理的成功關鍵(Key Successful Factors)及窒礙難行因素。本研究之研究工具分為結構式問卷和深度訪談兩大部分。研究問卷是參考義大醫院之平衡計分卡問卷所修訂而成，而深度訪談則由研究者根據文獻探討訂定訪談題綱，經專家修訂而成。研究結果發現一、醫院員工對BSC之認知程度總平均為3.49，表示約70%的員工是了解BSC；而推行態度總平均為3.65，表示約73%員工是對醫院推動BSC持肯定之態度。二、施行平衡計分卡主要成功關鍵因素是醫院要有一定的規模和財務能力；實質公平且公正的評估員工的績效；教育訓練員工，確保平衡計分卡相關知識及技能可平順且完整的移轉至組織平台；建立完整的績效考核管理系統，建立激勵獎酬制度與平衡計分卡之連結。三、在推動平衡計分卡窒礙難行之處的部份為：無充足或適當的人力；績效衡量指標訂定不易；現有資訊系統無法配合；無法與現行績效制度結合；員工抗拒制度的推行；醫院高層單位缺乏興趣與支持，都是實施平衡計分卡之障礙。

關鍵字

平衡計分卡 ； 成功關鍵因素 ； 窒礙難行因素

並列摘要

The implementation of National Health Insurance in 1995, it has carried out many impacts and problems to our medical industries, and one of them is the determination of hospital performance and criteria. Kaplan and Norton (1996) advocated Balanced Score Card (BSC) as a strategic management instrument and as an appropriate instrument to measure organizational performance. It would clarify and translate vision and strategy; communicate and link strategic objectives and measures; would be able to plan, set targets and align strategic initiatives; and to enhance strategic feedback and learning (p.10). The BSC supplements traditional financial measures with three additional perspectives: the customer, the internal business process, and the learning and growth perspective. It is supposed to be a tool for describing an organization's overall performance across a number of measures on a regular basis. An important characteristic of BSC is that the tool is focused on corporations or organizational units such as strategic business units, not on business processes. It looks at business processes only as far as they have a greater impact on customer satisfaction and achieve an organization's financial objectives (Kaplan & Norton, 1996, p. 27).The aims of this research are described as follows:(1) To investigate employees' perception and attitudes towards the implementation of Balance Scorecard in a hospital.(2) To identify the key successful factors in implementing Balance Scorecard.(3) To understand the Obstacles to implement Balance Scorecard.

並列關鍵字

Balance Scorecard ； Key Successful Factors ； Obstacles