新興醫院動態平衡計分卡之研究 : 以S-H醫院為例

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Title:	新興醫院動態平衡計分卡之研究 : 以S-H醫院為例
Other Titles:	The dynamic balanced scorecard for emerging hospital : S-H hospital case
Authors:	劉伊珊;Liu, I-shan
Contributors:	淡江大學會計學系碩士在職專班葉金成;Yeh, Chin-chen
Keywords:	新興醫院;動態平衡計分卡;Hostipal;The Dynamic Balanced Scorecard
Date:	2010
Issue Date:	2010-09-23 16:31:07 (UTC+8)
Abstract:	近年來，政府正積極扶植醫療及生技產業，使得台灣醫療環境變化更為快速，競爭更為激烈。尤其新興醫療院所為了生存，提升組織的經營績效是勢必的。基此，本研究以建構新興醫院之動態平衡計分卡為主要目的，透過系統動態學的方法論，找尋逹成整體醫院策略目標的政策與績效指標。首先描述平衡計分卡，其次描述各個因素和指標間之因果關係，進而建立系統動態學模型，再以模型為政策實驗室，模擬不同政策之結果，從分析中找出驅動成功之因素，確定達成策略目標之關鍵指標。研究結果顯示個案醫院之關鍵績效指標，乃為病人數的成長；而影響病人成長之關鍵指標乃為專業醫療品質，其主要係以醫師專業能力、護理專業能力、行政人員之行政支援力及環境設備產能四部分共同組成。 The government encouragement of medical and biochemical technique industries caused the rapidly change of the medical environment and the fiercely competition. In particular, the emerging health care institutions in order to survive, improve organizational performance is bound to. Based on this, to construct the new hospital in this study the dynamic balanced scorecard for the main purpose of the methodology through the system dynamics, precision is looking into the overall hospital strategic objectives of the policy and performance indicators. First description of the Balanced Scorecard, followed by the description of the various factors and indicators of the causal relationship, and establish a system dynamic model, then as a policy laboratory model to simulate different policy results from the analysis to identify the factors driving success, to determine key indicators to achieve strategic objectives. The research showed that key performance indicators of hospitals, is the growth of the number of patients;affect patients is for the growth of the key indicators of quality medical professionals, the main line to primary care physician, nursing professional competence, administrative staff of administrative support to and the environment equipment capacity composed of four parts together.
Appears in Collections:	[Graduate Institute & Department of Accounting] Thesis

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