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標題: | 醫療機構實施平衡計分卡制度之個案研究 A Case Study That the Medical Establishment Implemented Balanced Scorecard |
作者: | Shing-I Wang 王馨儀 |
指導教授: | 劉順仁 |
關鍵字: | 個案研究,績效評估,醫院,平衡計分卡, Case Study,Performance Evaluation,Hospital,Balanced Scorecard, |
出版年 : | 2006 |
學位: | 碩士 |
摘要: | 本研究採用個案研究方法,以某公立教學醫院為研究對象,主要目的在評估個案醫院平衡計分卡制度之實施成效,並提出改進意見。具體而言,本研究將探討下列兩大主題:
1.了解績效指標分數之變動原因 實施平衡計分卡之後,各部門之績效分數是否有顯著變化?而造成進步或退步之主要原因為何? 2.了解不同角色對單位績效看法是否一致 藉由不同角色對單位績效之看法是否一致之分析來看由平衡計分卡所產生之績效分數,是否能代表各部門真正之績效?並探討影響績效分數高低之原因。 研究結果發現造成絕大多數部門之進退步乃是因為目標值的設定方式加上SARS影響所造成的,因此針對這樣的情形,必須加以考量作修正。另外本研究結果顯示單位互評、長官評和部門績效之間的相關性不高,雖然目前尚未有強力證據支持平衡計分卡的部門分數可以代表部門分數,然而平衡計分卡可以提供一些更客觀的資訊,也可以使績效評估更為可靠。 The main purpose of the thesis is to assess the effectiveness of management by objective program which is implemented under the framework of “balanced scorecard” (BSC) in a public teaching hospital. The thesis will address two issues: 1. Understanding the reasons why the target score changes Do favorable outcomes obtained result from the implementation of the BSC framework? If so, what factors drive good outcomes? If not, what factors cause failures? 2. Understanding if different entities have a consistent view toward unit performance Does the performance measures employed in the BSC represent the actual performance of each department being evaluated? I also explore factors that affect the results of performance measures. The findings show that the reason why the majority of the departments obtained good outcomes or bad outcomes lies in the design method of the target value and the influence of Severe Acute Respiratory Syndrome(SARS). Therefore, the BSC must be revised. Further, the findings present that the score of peer review, the score of top management and the score of BSC are not highly correlated. Although currently there is no sufficient evidence to support that the score of the BSC can represent each department’s actual performance, the BSC may provide some more objective information to increase the reliability of performance measurement. |
URI: | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/23891 |
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顯示於系所單位: | 會計學系 |
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