天津大学学报(社会科学版)
天津大學學報(社會科學版)
천진대학학보(사회과학판)
Journal of Tianjin University (Social Sciences)
2015年
6期
508-512
,共5页
平衡计分卡%绩效管理%作业成本法%4个维度
平衡計分卡%績效管理%作業成本法%4箇維度
평형계분잡%적효관리%작업성본법%4개유도
balance score card%performance management%activity-based costing%four dimensions
在医改大背景下,公立医院如何既要保证公益性的特点,又要在竞争日益激烈的医疗市场中占据一席之地。医院要想实现持续性发展,必须有一套行之有效的绩效管理体系作为支撑。文章以平衡计分卡( BSC)作为公立医院绩效管理的基本架构,通过SWOT战略分析引导平衡计分卡( BSC)的战略方向将4个维度联系起来,共同发挥作用以推动医院战略的实施,同时明确战略性的管理重点和方向是成本控制,以平衡计分卡( BSC )引导作业成本法( ABC),以价值管理为导向对作业成本法( ABC)进行设计和运用。
在醫改大揹景下,公立醫院如何既要保證公益性的特點,又要在競爭日益激烈的醫療市場中佔據一席之地。醫院要想實現持續性髮展,必鬚有一套行之有效的績效管理體繫作為支撐。文章以平衡計分卡( BSC)作為公立醫院績效管理的基本架構,通過SWOT戰略分析引導平衡計分卡( BSC)的戰略方嚮將4箇維度聯繫起來,共同髮揮作用以推動醫院戰略的實施,同時明確戰略性的管理重點和方嚮是成本控製,以平衡計分卡( BSC )引導作業成本法( ABC),以價值管理為導嚮對作業成本法( ABC)進行設計和運用。
재의개대배경하,공립의원여하기요보증공익성적특점,우요재경쟁일익격렬적의료시장중점거일석지지。의원요상실현지속성발전,필수유일투행지유효적적효관리체계작위지탱。문장이평형계분잡( BSC)작위공립의원적효관리적기본가구,통과SWOT전략분석인도평형계분잡( BSC)적전략방향장4개유도련계기래,공동발휘작용이추동의원전략적실시,동시명학전략성적관리중점화방향시성본공제,이평형계분잡( BSC )인도작업성본법( ABC),이개치관리위도향대작업성본법( ABC)진행설계화운용。
In the background of the health reform , the public hospitals are facing the problem of not only maintaining the characteristic of public welfare , but also fighting for one place in the increasingly competitive medical market .So the hospi-tals must develop such an effective performance management system to keep a sustained development .Balance score card is the fundamental structure of effective performance management in public hospitals , and its strategic direction is demonstra-ted through SWOT analysis .Hospitals’ strategy can be achieved through combining four dimensions .Meanwhile, it is clear that the cost control should be taken as the key and direction for the strategic management to guide the activity -based costing (ABC) with balance score cards and make a design and application of ABC under the guidance of value management .