運用層級分析法於平衡計分卡指標權重之設定─以某醫院之護理部門為例
碩士 === 國立政治大學 === 會計研究所 === 93 === This study uses a medical center in Taiwan as a case study subject, and discusses the following issues: 1. Understanding why and how the subject hospital uses balanced scorecard at the organization and divisional levels. 2. Integrating Analytic Hierarchy Process (A...
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| Format: | Others |
| Language: | zh-TW |
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2005
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| Online Access: | http://ndltd.ncl.edu.tw/handle/42248569226707919888 |
| Summary: | 碩士 === 國立政治大學 === 會計研究所 === 93 === This study uses a medical center in Taiwan as a case study subject, and discusses the following issues:
1. Understanding why and how the subject hospital uses balanced scorecard at the organization and divisional levels.
2. Integrating Analytic Hierarchy Process (AHP) with balanced scorecard to clarify the relative weighting relationship among different strategic measures.
The balanced scorecard performance measurement system of the subject hospital includes twenty-four strategic measures. The study adopts Analytic Hierarchy Process approach to solve the measurement problems from the nursing department of the subject hospital.
The results show that the learning and growth dimension was the most important factors to achieve the strategic goal of the subject nursing department. Besides, customer satisfaction measure received a weight of 8.940% out of the twenty-four measures, which means that the nursing department members consider the customer satisfaction measure as the most important measure, so the strategic action plan for the customer satisfaction should be implemented first.
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