平衡計分卡於醫療實務之應用-以私立醫學中心大腸直腸外科為例

Abstract

全民健康保險開始於1995年，自那時以來的外科的經營面臨許多的問題，然 而衛生署及健保局不斷的削滅外科給付金額，卻又要求醫療機構加強外科的醫 療品質。但是，醫療費用隨著人口老化而暴漲，讓醫療運營及維持一流的服務 變得更加困難。為了應對不斷變化的經營環境，醫療院所開始對組織及經營模 式實施現代化的管理，以面對財務問題，同時保持一流的醫療服務。平衡計分 卡是一個戰略性的測量和管理系統，運用平衡計分卡可以讓組織的使命和策略 轉換成一套均衡的綜合性能的措施，透過財務、顧客內部流程、學習及成長等， 轉換成可量測的目標與量度，用以考核組織的績效，以更為廣泛和具整合性衡 量標準，執行不同構面平衡的發展。 這是一個回顧和比較性的研究，觀察實施平衡計分卡管理一個私立醫學中心的 大腸直腸外科，包括病人的滿意度，內部的臨床改進管理，財務成果和學術表 現。

The National Health Insurance was initiated in 1995, since then many problems have been carried out in the surgical industry, the federal and government not only cut back on funding but also demands greater accountability from the healthcare operators. In addition, skyrocketing healthcare costs due to population aging have made it more difficult for healthcare operators to maintain the first class service expected by the public. As a response to the changing operating environment, healthcare administrators have begun to implement modern management tools in their organizations to solve their financial problems while sustaining world-class service. Balanced scorecard is a strategic measurement and management system. It translates an organization's mission and strategy into a balanced set of integrated performance measures. It complements the traditional financial perspective with other non-financial perspectives such as customer satisfaction, internal business process, and learning and growth. It also mixes outcome measures, the lagging indicator, with performance drivers, the leading indicator, because "outcome measures without performance drivers do not communicate how the outcomes are to be achieved" (Kaplan and Norton 1996). By selecting appropriate performance drivers and outcome measures to fit in the theory of business in a chain of cause and effect relationship, the organization will have a better idea of how to achieve its potential competitive advantage. This is a retrospective and comparative study to observe of the performances of the colorectal surgery department of a private medical center by implementing the balanced scorecard including patient satisfaction, internal clinical management improvement, financial outcome, and academic performance.