The Application Of BSC In Hospital Management

Professor Robert S. Kaplan and financial management expert David P. Norton developed Balanced Score Card in 1992, a tool of strategy management and performance evaluation, which based on the successful experiences of performance evaluation system in dozens of world-famous enterprises. BSC is recognized as the most efficient tool for strategy implement and activation of intangible asset. Kaplan and Norton published the Methodology based on the BSC Strategy Path through the reviewing the application and development of BSC, which offers a efficient method of strategic evaluation to intangible asset, enlarging the application scope and function of BSC. BSC is a comprehensive score index for estimating and evaluating an enterprise, and syntheses of a series of financial performance evaluation index and non-financial performance evaluation index. BSC focuses on implement of the organization strategy objective. So Kaplan and Norton regard BSC as the footstone of strategy management system.The author summarizes the working experiences in the hospital and establishes the strategy-orient hospital management system based on the theory of BSC. He establishes BSC systems in three levels, hospital level, department level and doctor level according to the BSC theory. And he gives the detailed analysis and design to hospital strategic plan based on the BSC theory, which includes the decision of hospital strategic objective, the implement of strategic plan, the requirements and steps in the implement process and related problems. Finally, he carries out the design and practice of strategy-orient hospital management system by applying BSC theory in Hospital A. We could forecast BSC theory would play a more and more important role in modern hospital management with the developing and strengthening of medical system reform.