| Summary: | 碩士 === 長庚大學 === 醫務管理學研究所 === 94 === Organizations faced more complicated and faster competition than ever in the changing society. The Global Budget payment system of 2002 brought medical institutes different competition pressures from the past. Whether the Balanced Scorecard, adopted by many top 500 enterprises in the US, may be applied in public hospitals is worth exploration.
This research adopts Case Study of one Public Hospital. Through direct observation, documents review and interviews with the members between July of 2005 and April of 2006, the researcher examines the process of introducing the Balanced Scorecard, compares it with that in private hospitals and analyzes the deterrence as well as potential factors.
Given rigid regulations and personnel thinking, less flexibility in resources allocation and response to emergency by public hospitals, the case hospital uses the Balanced Scorecard in promoting internal communication, diagnosing problems at different levels, evaluating resource allocation and strategic planning, and accomplishes several targets of indicators. In the process, the case hospital encounters similar challenges in other institutions: strategic planning at the executive level, enthusiasm of participation and recognition by the department chiefs, communication among the project members, and with the external advisers, comprehensiveness of the cost accounting system, definition and presentation of statistics, connection of performance with reward, and flexibility in responding to the performance indicators.
For public hospitals long running independent of market environment, the Balanced Scorecard can be a good tool in evaluating the relationship between the organization and the environment, integrating operation across different departments for better resource allocation and therefore, survival.
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