老年人口逐年增加,護理之家成長率亦逐年上升。本研究藉由平衡計分卡之財務、顧客、內部流程與學習成長四構面,問卷調查護理之家76 位管理人員對於績效評估指標之重要程度與滿意程度情形;再利用重要-表現程度分析法分析圖,區分各績效指標之優先改善次序,提供護理之家經營策略參考。 由於傳統績效評估較重視「財務構面」,故本研究將導入平衡計分卡,使能更全面性的客觀評估。研究結果顯示,「顧客構面」、「內部流程構面」與「學習成長構面」其重要程度與滿意程度皆相對較高,落於繼續保持區,而「財務構面」其重要程度與滿意程度皆相對較低,落於次加強改善區。因此,本研究建議護理之家管理人員須加強財務方面的管理與訓練,使護理之家在競爭激烈的環境下,提升其經營績效。
The elderly population increases year by year making the nursing home utilization increase every year. In this study, we investigate 76 managers of the nursing home by balancing the scorecard of four perspectives of finance, customer, internal business process and learning and growth to probe the performance evaluation for the importance of the case and satisfaction of the nursing home. And follow by using IPA analysis diagrams distinguish the improvement priority order of the variable to provide a reference for the nursing home operators. More emphasis on performance evaluation of traditional "financial dimension" of the measure, this study will import the Balanced Scorecard, to enable more comprehensive and objective assessment. The results showed that "customer perspective," "internal business process perspective" and "learning and growth perspective," of its important level and satisfaction levels are relatively high, fall in the keep area, and the "finance perspective" of that are relatively low, fall in the secondary strengthen of improve area. Therefore, this study suggests that nursing home managers need to strengthen financial management and training to enhance business performance in a highly competitive environment.