平衡計分卡於護理實務中的應用

Application of the Balanced Scorecard in Nursing Practice

平衡計分卡（balanced scorecard，簡稱BSC）源自於1992年大衛若頓（David Norton）和羅伯科普朗（Robert Kaplan）所發展出來，它是一種執行作業架構，亦是一種管理方法學；主要為四個平衡的衡量構面組成，包含財務觀點、顧客觀點、企業內部流程和組織學習成長觀點，且強調內部衡量及外部衡量的平衡，結果面與未來面衡量的平衡，主觀面與客觀面衡量的平衡。目前已有許多醫療機構運用此概念作為績效衡量工具，且有相當的成效；因此，本文將概述平衡計分卡的發展與目前醫療體系的使用，並說明如何應用於護理實務中。

Kaplan and Norton’s balanced scorecard (BSC) was developed in 1992. It was designed to be both a performance framework and a management methodology. The BSC enables an organization to convert its mission and vision into specific strategic objectives across four perspectives: (1) the financial perspective, (2) the customer perspective, (3) the internal business process perspective, and (4) the learning and growth perspective. Emphasis is focused on the balance of internal and external, outcome and future, and subjective and objective measures. Currently, some health care organizations have implemented the concept of the BSC as a performance measurement tool and are convinced that the BSC can be of great value to an organization. This paper provides development of the BSC and its application in the health care system and nursing practice.