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Using Balanced Scorecard to Construct the Strategic Implementation System in Military Hospital-A Case Study of an Armed Forces Hospital

The Balanced Scorecard (BSC) was first proposed by Robert S. Kaplan, Professor of Accounting at the Harvard Business School, and David Norton, founder and president of a consulting firm in 1992. They elaborated the idea of strategic measurement system to oversee the performance of a business unit. The system is suitable for both profit and non-profit organizations. After ten years, BSC is proved to be a very powerful tool to inspect the performance of a company, also the implementation of a firm¡¦s strategy.
National Health Insurance (NHI) in Taiwan was practiced in 1995. Medical service system had dramatic changes since that time. In order to keep financial balance, NHI develops new policies from time to time, reforms the reimbursement criteria, from fee-for-service to global budget. Hospitals face incessant new challenges. Military hospitals, belonging to non-profit government organizations, play an important role in medical services. It is absolutely important ¡§how to survive under such critical environment, and achieve the goal of permanent operation.¡¨
This thesis is a case study, taking an armed forces hospital as an example to construct its system of strategy management. By implementing the Balanced Scorecard, the hospital can reposition its role according to the mission. Then, the hospital can set up its vision and strategic objectives to draw the strategy maps. Within the four perspectives of the BSC, the hospital can select several measurements to evaluate their performance, then, they can know what has been changed and what needs to be improved.
The Balanced Scorecard is the best management tool to implement a company¡¦s strategy. At present, BSC is applied to help strategy management in some hospitals. If it is applicable for a military hospital, it would be a great opportunity to overcome the competitive environment and to achieve the goal to run our military hospital permanently.

Identiferoai:union.ndltd.org:NSYSU/oai:NSYSU:etd-0820104-140437
Date20 August 2004
CreatorsChang, Hwai-luh
ContributorsHsien-tang Tsai, Chin-Tarn Lee, Cher-Min Fong
PublisherNSYSU
Source SetsNSYSU Electronic Thesis and Dissertation Archive
LanguageCholon
Detected LanguageEnglish
Typetext
Formatapplication/pdf
Sourcehttp://etd.lib.nsysu.edu.tw/ETD-db/ETD-search/view_etd?URN=etd-0820104-140437
Rightsunrestricted, Copyright information available at source archive

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