建構地區醫院績效管理制度之初探－－使用平衡計分卡

An Initial Study on Performance Management System at a Community Hospital-Using Balanced Scorecard

近年來，台灣社經與醫療環境的急劇變化，不但明白揭示地區醫院有逐年遞減的現象，而且使地區醫院生存危機壓力急迫籠罩。因此，面臨嚴峻的生存挑戰，使不少地區醫院承認經營績效管理的重要性，亦陸續做必要的調整。本研究使用平衡計分卡，探討某一地區醫院策略績效變革，期使醫院作業流程不斷改進、降低成本，並提高經營效益。院方為確保營運生存空間與永續經營，使用平衡計分卡以建立策略績效管理制度。首先，本研究深入探討地區醫院之背景與沿革，其次，討論醫院之平衡計分卡發展與執行過程。另外，本研究討論院方從策略績效管理制度引進與實施，而學習許多寶貴課題，包括內外部等多層顧客、財務與非財務等績效、整合有效資訊系統平台、成立部門迫切性，與平衡計分卡相關策略績效制度變革實施的連續性等。

The healthcare industry has been facing the strong competition and management challenges, since the implementation of National Insurance. Recently, the constant change of health insurance policy, including global budgets, has an even greater impacts on community hospitals specially. To gain a competitive advantages in this changing environment, one of the best methods is to implement a strategic performance management system, -balanced scorecard (BSC). BSC has quickly gained popularity since its introduction in the early 1990s . San Tai community hospital at Kaohsiungin Kaohsiung, with the full support of its executives, BSC has beenhas seen BSC introduced and designed in since October, 2002, and implemented from July, 2003. At San Tai, BSC is completely experimented at hemodialysis center and partly at other departments. The purpose of this study is to describe the application of the Balanced Scorecard (BSC) model for sanTai community hosipital, containing SanTai hospital's background and evolution, the development, implementation and some initial results of SanTai's strategic performance management system. The difficulties, lessons, and issues learned from the implementation of BSC are also investigated.