醫院建構平衡計分卡之研究

Building Balanced Scorecard for Hospital

隨著全球人口的逐年老化，醫療保健愈顯得重要，醫療機構扮演的角色將逐漸加重。長期以來醫院論量計酬的給付方式，使得醫院的收入與規模均呈現相當大的成長。但健保制度的大幅變革，使醫院在收入上面臨嚴重的衝擊，更導致醫院在經營上的困難；且民眾就醫觀念的改變，使得醫院必須投注相當程度的心力致力於提昇醫療品質，以滿足就醫民眾的醫療需求。在此種情況下醫院必須訂定適當的經營模式，以期滿足病患的醫療需求，提供病患高品質的醫療服務，並確保醫院在面對內外部環境的改變時仍能永續經營。建立以平衡計分卡爲主體之經營模式，已成爲專家學者研究的熱門主題。但是如何建立以平衡計分卡爲主體的醫院經營模式其研究較缺乏，特別是中大型醫院之相關研究更是稀少。本文配合醫院的特性，先以SWOT分析瞭解醫院的現況與願景，再建構適合中大型醫院之平衡計分卡經營模式，期望此經營模式的建立能對醫院管理作出貢獻。本文的研究顯示中大型醫院建立平衡計分卡是適合的，可以利用平衡計分卡統合醫院各項指標管理。對於平衡計分卡推行過程的障礙，均可透過有效的因應加以解決。唯平衡計分卡的執行是持續性的工作，醫院導入平衡計分卡後，仍須 隨時調整平衡計分卡，以符合各階段目標與願景所需。

With the aging of the global population each year, medical care and prevention is becoming increasingly important as the role of medical institutions become an integral part of society. In the past, the scale of hospitals grew rapidly under fee for service payment. Lately, hospitals faced various substantial financial problems, e.g. reduced budgets on health insurance. Besides, it's necessary for hospitals to provide higher quality healthcare services. However, with increasing completion, hospitals should develop an adequate management method. Under these conditions, hospitals tried to change their management style to establish a series of adequate management methods and propal business model to guarantee the survival of the hospitals itself. The study of how to establish a management system based on balanced scorecard is now the most popular topic amongst experts and researchers. Only few attempts have so far been made at building balanced scorecard for hospitals and also there is not an ideal case study to prove it. This article clear the future of hospital by SWOT analysis model. After analyzing, building balanced scorecard for hospitals and prove it by case study. The manager of hospitals can then have a better knowledge to the industry. The result of this article is that balanced scorecard for hospital is ultimate. However, Balanced scorecard can help hospital do a good job on indicators management, and it proves the balanced scorecard raise the management performance of hospital. During the process of building balanced scorecard, each problem can be solved by right methods and skills. To run balanced scorecard is a continuous job, hospital must adjust balanced scorecard to meet its’ goal and vision.