醫院對平衡計分卡之認知與現況分析

A Study on the Recognition and Application of Balanced Scorecard for Taiwan's Hospitals

為了醫療院所之永續經營與長期發展，醫療院所之管理者必須制定策略以為因應，但對於如何將抽象的策略轉化成執行面的語言，進而藉由有效的績效評估制度去衡量策略的達成，則需要一套有效率、效果的管理工具。平衡計分卡顛覆傳統以財務衡量績效的觀念，將衡量績效構面擴展為財務、顧客、內部流程及學習成長四大構面，並提供一套系統的邏輯架構以具體將組織目標與績效衡量結合，將策略落實至組織運作中，故成為近代重要的策略管理工具。本研究採用問卷調查的方式，希冀藉此瞭解國內地區教學層級以上之醫療院所對平衡計分卡的認知與推行態度，並調查平衡計分卡之導入情形與成效。共發放109份問卷，回收率為53％。本研究結果顯示如下：1、國內醫療院所對平衡計分卡普遍有相當程度的認知，且接受度很高，儘管已推行之醫療院所尚不多，但多數正在積極規劃導入中。2、本研究樣本資料顯示，在規劃及推行平衡計分卡的過程中，最大的困難與挑戰為績效指標的訂定不易、缺乏適合足夠的人力。3、儘管目前推行之醫療院所對於多數推行成效指標表示未見改善，但其成效較顯著者恰為目前醫療院所自認為其競爭力較其他同級醫院弱的部分，故平衡計分卡或可為助其提高競爭力之有效工具。

Owing to the dramaticlly environment changes the operation of hospitals in Taiwan are facing competition to survive. In order to reach the vision, mission and goal, hospitals have to set up the strategy and convert to action, then furthermore to evaluate the performance. Therefore, comprehensive indicators including quality and quantity measurements are essential. The model of Balanced Scorecard includes four dimensions that based on strategic thinking to implement the goal congruence of an organization. This study tries to figure out the application and recognition of Balanced Scorecard of hospitals in Taiwan. This study focused on the teaching hospitals, which have been graded at the area-level or above Total samples are one hundred and nine and of which fifty-eight response. The reply rate is fifty-three percent. The results of this study included: (1) the hospitals owns commonly recognition about Balanced Scorecard with high acceptance. Although most of the hospitals are not implement they are eagerly undergoing. (2) This study show the most difficulty and challenge factors during the implementation process are performance indicator is not easy to set up and lack of adequate manpower. (3) Although most of the performance indicators are not showed positive changes the weakness of hospitals may be improved. Therefore, Balanced Scorecard is an effective tool to upgrade hospitals competition.