影響平衡計分卡運作評價之相關因素研究-以臺北某醫學中心為例
The Research of Related Factors Influencing the Balance Scorecard Performance Assessment -A Case Study of Taipei Medical Center
中文摘要
近年來健康照護的環境以極快速度在改變，醫院經營者必須面對經營成本的降 低，醫療服務品質與服務效率的提昇，與利潤空間的壓縮之壓力。為有效率的經 營，醫院管理者必須要有系統的評估本身的核心能力，架構適宜的經營策略，重 新詮釋醫院的價值與競爭力。Kaplan 及 Norton 提出平衡計分卡（ the Balanced Scorecard, BSC）觀點，認為企業營運績效評估傳統上在「財務面」的衡量指標 是屬於落後指標，應該同時重視「顧客面」、「內流程面」、「學習成長面」等三個 構面的非財務性指標。才能使醫療院所提供更有效率的經營策略和改革的方向，
強化長期的組織競爭優勢與營運績效。然而，員工的能力與評價是展現策略性功 能的關鍵。
本研究主要的目的是探討不同員工的個人特質與平衡計分卡運作評價的意義與 其相關因素。以臺北市某醫學中心之員工為研究對象，及結構式問卷為研究工 具。問卷共發出 349 份，有效回覆問卷 149 份，回收率則為 42.7%。資料分析方 法包含敘述性統計、單因子變異數、t 檢定、相關及複迴歸分析等。本研究主要 實證發現如下：
1.受訪員工中女性所佔比例為 83.2%，平均年齡 38.0 歲，平均服務年資為 14.1 年，其中主管佔 32.2%，護理人員則佔 49.0%。
2.員工的職務、職類、部門、服務年資的不同，在平衡計分卡組織設計與流程運 作的評價上皆有顯著性的差異。
3.員工的職務、職類及部門的不同，在平衡計分卡推行後個人獲益程度上有顯著 性的差異。
4.員工的職類與職務的不同，在平衡計分卡推行後整體運作評價有顯著的差異。
5.員工的過去經驗與平衡計分卡運作評價，則是呈現顯著正相關。
6.員工的職務、部門及過去經驗，為平衡計分卡運作評價之預測因子。
由以上研究結果得知，個案醫療機構應引進現代企業經營管理理念與實務經驗，
可發展一套合適本身願景使命及可行之策略性管理制度。在策略的推動過程，管 理者應多鼓勵團隊間的溝通、參與、支持、尊重、教育與激勵提昇員工信念與認 同，進而產生正向學習與運作經驗，唯有個人與團隊的成長結合才能有更大的可 能。
英文摘要
Health care organization managers in Taiwan are currently encountering dramatic changes. Competition among hospitals is increasing rapidly. Kaplan and Norton
brought up the idea of the Balanced Scorecard which suggested traditional business performance indicator “financial perspective”, use a lag performance indicator and the three non- financial indicators, namely, “customer perspective”, “internal business perspective” and “learning and growth perspective” should be taken into
considerations as well. The development and implementation of the balanced scorecard as a business strategy would provide the following potential benefits to healthcare organizations.
The purposes of the study were to investigate staff assessment the balanced scorecard performance at a medical center in Taipei. 349 s self-administrated questionnaire were distributed, and in the end 149 valid questionnaires were collected, a 42.7% effective response rate. The main findings were as following:
1.Among the respondents, females were 83.2%, the average age was 38.0, the average year of employment was 14.1, being a supervisor was 32.2% and nurses were 49%.
2.There were significant differences in staffs’ assessment of the balanced scorecard performance by position, occupation, department, and year of employment.
3.There were significant differences in staffs’ assessment of the balanced scorecard benefits among personal characteristics such as position, occupation and department.
4.There were significant differences in staffs’ assessment of the balanced scorecard overall performance by position and occupation.
5.There was significant correlation in staffs’ assessment of the balanced scorecard performance by the past experience.
6.There were significant factors influencing the balanced scorecard performance assessment by past experience, position and department.
In condition, it is important for hospital mangers to bring in new idea of business management to fulfill the hospital’s vision and objectives.
