National Health Insurance (NHI) is more than 13 years in Taiwan. The NHI paid medical fees to service providers on the basis of "fee-for-service" in the beginning. However, the cases numbers were increased by health providers for erned more money. Besides, it was very difficult to review the cases. The health capital expenditure was increased gradually. The Bureau of National Health Insurance took a serial measures to finance control, such as ¡§case-payment¡¨, ¡§self-management¡¨, ¡§hospital excellence program¡¨ and ¡§global budget reimubursement system¡¨. But the medical needs elevate due to the life quality and life expectancy increased, unbalance of payments is very serious¡COur government began to investigate the excellent ¡§diagnosis related group payment system¡¨ which carried out in America and other OECD countries for many years. The prospective payment system made medical costs more easily control. Though Taiwan diagnosis related groups was finished and was revised to the third edition on the basis of experts consensus during many times of discussion, the exacted time of execution is delayed again and again. Mainly in Taiwan medical league doubted and blocked the new measure. Moreover, people worried about would become medical garbage because health institute refused critical patient owing to DRG fixed payment or few percentage additional charges, especially in medical centers. It might decrease the examination items and compromised the patient rights and quality of medical care. Eeverytimes when NHI implemented new measure to control medical capital expenditure, it resulted in some degree damage to medical institute in fact. This study analysed the regional hospital income and the difference of implementation DRG by major diagnosis categories and sections in 2006 and 2007 with BCG model. The hospital begame to promote DRG payment system in 2007, compared to 2006, may simulate the difference after implementation of DRG. We also compared the medical performance and medical care quality of 2007 to 2006 to simulate the difference after implementation of DRG. The thesis reviewed the results of execution DRG in others countries and summarized some experts and scholars advisement abut the impaction of DRG carried out in Taiwan. At last, we interviewed to the department directors about the opinions and suggestions of DRG in-depth and addressed the responsive strategies and balanced scorcard implementation¡C DRG payment system was proved as an excellent measure by others countries. It could control the medical cost effectively and did not compromise medical care quality. There are several measures, including ¡§global budget reimubursement system¡¨, ¡§case- payment¡¨ and ¡§fee-for-outcome¡¨in Taiwan. Is the result of DRG implementation in Taiwan diffierent to other DRG countaries¡HOur conclusions are implementation DRG may not damage to hospital finance and medical care quality may decrease a little in the first time. For checking on medical care quality critically, it is necessary for hospitals and Bureau of NHI to set up peer review organization

In light of the limitations of cost and profit centers, this research attempts to explore how enterprise N integrates managerial information and thus transforms into the concept of an investment center. The BCG matrix (Boston Consulting Group¡A1970) is adopted as the major analytical tool in this study. With this tool we are able to acquire the market attractiveness and profitability of enterprise N, its business units, and its subsidiaries, so as to facilitate business resource allocation. The FCF analysis reveals the balance of funds between individual business units, subsidiaries, and the enterprise as a whole. Calculation of EVA reveals the contribution that each business unit and subsidiary makes to the enterprise. We furthermore interview executives in order to verify the preliminary result of the BCG model. We also adopt SWOT analysis to investigate the strengths, weaknesses, opportunities, and threats of each business unit located in the respective quadrant of the BCG model. Thus, we may be lead to understand the fund allocation and strategic intention of respective business units and subsidiaries. Finally, we conclude and make suggestions for enterprise N, both regarding financial and strategic aspects. This study aims to find out the key success factors regarding how enterprise N makes and executes business resource allocation and synergy development. We hope that this case study may provide valuable information and serve as a refined tool of business analysis for enterprise N.

The aim of master’s thesis is to analyze the current marketing strategy of company Estop spol. s r.o. On the basis of the facts I have set up appropriate recommendations to improve business competitiveness and increase market share.