A Study on Applying Balanced Scorecard to Operation Performance of a Medical Center under National Health Insurance Global Budget System

• Main Authors: Cheng-Hsyong Hsieh, 謝正雄
• Other Authors: J-Sen, Wu
• Format: Others
• Language: zh-TW
• Published: 2004
• Online Access: http://ndltd.ncl.edu.tw/handle/kqxf2r

碩士 === 國立成功大學 === 工業管理科學系專班 === 92 === 　　The Bureau of National Health Insurance in Taiwan implemented a global budget system and made it in effect in July 2002. The system limits the growth rate of medical expense for improving deteriorated financial condition. As a result, many hospitals operate in a severe environment. Besides, every medical center in Taiwan requires a hospital assessment every three years conducted by Department of Health. Under the assessment, the hospital shall comply with some standards in the respects of doctor-patient relationship, teaching and research. It seems that the new budget policy and the assessment system play similar roles of cost and quality as those in the business domain. 　　In a business system, Balance Score Card （BSC） has been proven to be an effective approach to achieving operation performance under different perspectives. The BSC use four dimensions: customer, internal business process, learning and growth, and financial, for measuring business operation performance. A conceptual frame including the exploration of culture, vision and development of BSC are developed in the study. The results from the study of implementing BSC in medical center can be concluded in the following: (1) Positive outcomes can be achieved following the guidance of BSC practices suggested in the literatures. (2) The management team gains competitive force from the BSC system. (3) The knowledge obtained from the implementation process is very beneficial for improving hospital operation performance in the future.