公立教學醫院實施平衡計分卡制度成效之個案研究
Date Issued
2004
Date
2004
Author(s)
葉珍利
DOI
zh-TW
Abstract
The main purpose of the thesis is to assess the effect of a management by objective program which is implemented under the framework of “balanced scorecard” (BSC) in a public teaching hospital. Many prominent business organizations have adopted the BSC methodology and produced remarkable outcomes. Several health care organizations also found BSC useful in enhancing their performances.
The thesis will address three issues.
(1) Are the current goals specified in departmental performance measures of the medical units consistent with overall strategies and objectives of the case hospital? Can these goals achieve the vision of the case hospital?
(2) Are favorable outcomes obtained resulting from the implementation of the BSC framework? If so, what factors drive good outcomes? If not, what factors cause failures?
(3) Does the performance measures employed in the BSC capture the true performance of departments under evaluation? We also explore factors that affect the results of performance measures.
We first address the goal-congruence issue using the tool of “strategy map” proposed by Kaplan and Norton (2000). That is, we will clearly specify the causal relationship among departmental goals along financial, customer, internal process, and learning & growth dimensions. We will investigate whether organizational goals are achieved should departments function based on their targets. Then, we compare the actual performances between year 2002 and 2003 (i.e., performance gap). We will investigate factors that influence the performance gap. To ensure the robustness of the performance measures, we will use correlations, ANOVA and Chi-square test to test the BSC scores, the ranking by the performance evaluation committee, the scores of peer review, and the ranking by top management.
The results indicate that the current goals specified in departmental performance measures of the medical units are consistent with overall strategies and objectives of the case hospital. However, it is uncertain whether these goals achieve the vision of the case hospital. Besides, we generally observe unfavorable outcomes associated with the implementation of the BSC framework. In addition to problems in specifying measures, the Severe Acute Respiratory Syndrome (SARS) outbreak in the year 2003 was critical to unfavorable performances. Further, the BSC scores and the scores of peer review are highly correlated, so is the correlation between the ranking by the performance evaluation committee and the ranking by top management. We find that the status, position, and the extent of consensus may affect the scores. We believe that the BSC scores large capture the true performance of the departments under evaluation. However, the BSC framework implemented by the case hospital requires further revisions to become a more effective tool for performance evaluations.
Subjects
績效評估
個案研究
平衡計分卡
Case Study
Performance Evaluation
Hospital
Balanced Scorecard
Type
other
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