| Summary: | 碩士 === 國立成功大學 === 企業管理學系碩博士班 === 94 === In 1993, Taiwan met the United Nations definition of an “aging society.” In 1994, the implementation of the National Health Insurance (NHI) popularized the medical treatment for public. Moreover, the government encouragement of medical and biochemical technique industries caused the rapidly change of the medical environment and the fiercely competition.
According to the above, the economic environment, the laws and the regulations caused the great impact on the medical industry. In order to survive, all medical organizations have to promote their organization and management efficiently. The purpose of this research is to establish the permanent competitive advantages in medical service by constructing the performance management system, based on the Balanced Scorecard (BSC) perspective.
This study integrates the qualitative and quantitative methods, and the objects are chosen at random from “the various levels of healing institutes in Taiwan” announced by Department of Health, Executive Yuan, R.O.C. in 2005. At quantitative research, the questionnaires are sent to every chosen hospital. Among the totally mailed 300 questionnaires, there are 85 effective and available, and the effective return rate of questionnaires is 28.3%. At qualitative research, those results of the quantitative research are converged to AHP expert questionnaires to use AHP analysis.
The important conclusions of this study are as follows:
First, through the qualitative and quantitative research, it verifies the BSC really make company’s strategies all linked together.
Second, the BSC performance management system can gives the same considerations to the financial and non-financial dimensions, and can focuses on leading indicators and master lagging indicators.
Third, the BSC performance management indicators should be different depending on respective department, position, and hospital level.
Forth, the “customers” is the most important of the BSC four dimensions in medical industry, so suggesting it should consider customer's demands during constructing the BSC performance management system.
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