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宜蘭地區長期照護服務機構經營績效之研究-資料包絡分析法與平衡計分卡之整合運用

摘要


本研究旨在探討民國97-106年選定宜蘭縣10家長期照護(長照)機構整體及個別經營績效及生產力變動趨勢之影響性。本研究結合平衡計分卡與資料包絡分析法,提出兩階段模式使用產出導向確定區域模式來評估機構之營運績效。第一階段為整體績效模式,評估樣本長照機構的營運績效;第二階段為個別績效模式,分析樣本長照機構學習成長、內部流程、顧客及財務績效。研究發現:(1)樣本長照機構平均整體績效、學習成長績效、內部流程績效、顧客績效及財務績效表現佳;(2)L3是最佳整體績效實務者,L2為最佳學習成長績效實務者,L7為最佳內部流程績效實務者,L10為最佳顧客績效實務者,L3為最佳財務績效實務者;(3)大部分機構處固定規模報酬;(4)一個具高整體績效長照機構有四個高個別績效;(5)樣本長照機構平均跨期生產力呈現衰退,係由技術變動衰退及技術效率未成長所致;(6)機構成立時間對機構整體績效有些微正向影響且具有統計顯著性。

並列摘要


The purpose of this study is to assess overall performance (OP) and individual performances, and productivity change of the 10 selected long-term care service organizations (LTCSOs) in Yilan over 2008-2017 and examine the effects of environmental variables on the LTCSO overall performance. This study integrated data envelopment analysis (DEA) and balanced scorecard approach to measure LTCSO overall performances and individual performances in terms of learning and growth (LGP). internal business process (IPP), customer (CP), and finance (FP). The study adopted an input-oriented assurance region DEA (AR DEA) to assess the sampled LTCSOs performances. This study employed cross efficiency measure to identify the best practices in individual and overall performances and used Malmquist index to estimate productivity changes of the sampled LTCSOs over a ten-year period. In addition, Tobit regression was used to identify determinants on the overall performance of the sampled LTCSOs. The results of this study show: (1) the sampled LTCSOs had high levels of OP, GP, IPP, CP, and FP ;(2) L3 was the best practice in OP, L2 was the best practice in LGP, L7was the best practice in IPP, L10was the best practice in CP and FP; (3) majority of LTCSOs were experienced constant returns-to-scale; (4) a LTCSO with a high level of OP attends to have high level of 4 individual performances; (5) on average, the productivity was decreasing, the recession was caused by declining in technology change and technical efficiency change remained unchanged; (6) the number of established year of a LTCSO, has minor positive impacts on the OP of the sampled LTCSOs with a statistical significance.

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