Font Size: a A A

A Research On The Application Of Balanced Score Card In The Performance Management Of Military Hospital

Posted on:2017-08-20Degree:MasterType:Thesis
Country:ChinaCandidate:F J GaoFull Text:PDF
GTID:2334330512974736Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the gradual changes of the new military revolution and the reformation of"medical treatment,health care,medicine","the military hospital was in the teeth of the reform storm because of its special status.As a key part of the National Institutes of health in the army hospital,It has the welfare of public hospitals,which need to give priority in order to meet people's health needs,at the same time,it has the particularity of military hospital,which assume resident system forces usual medical security work and be ready for wartime readiness,support in wartime medical treatment.Therefore,the military hospital has dual attributes,its operation is good or bad,not only affects the people's health needs,but also plays a key role for improvement of military combat effectiveness.Because of the special historical mission,the military hospital has the guarantee of national finance,so the performance management was relatively backward compared with other public hospitals.The bonus distribution which is a considerable part of hospitals used the difference between income and expenditure as the focus work of the hospital economic accounting.It was difficult to make a system of dynamic and real-time analysis and evaluation for present's operating results even future.What's more,the traditional financial evaluation index system just can reflect the past operating results,and pure financial evaluation index couldn't measure the hospital's economics and the leaders' management decision-making comprehensively.Therefore,in the critical period of new military revolution,the military hospital is facing a major challenges of how to improve their medical technology level,while achieving a relative minimized cost,and create more social benefit,military benefit and economic benefit.The Balanced Scorecard,which has been praised as "the most influential strategic management tool in the last seventy-five years" by the "Harvard Business Review".In the early twenty-first Century,the popular and scientific performance evaluation method was applied to the medical system in China.The introduction of Balanced Scorecard performance management model for the reform of China's medical system has a special practical significance.The application of the military medical system using BSC is not only the inevitable way to the civil military integration,but also the internal power of the military hospital to achieve innovation and development.But due to the particularity of the huge differences of national and military,the medical service of subject and object,and the time of medical system using Balanced Scorecard is relatively short.There reflect some problems not only on the constraints in the balanced scorecard but also by the hospital system and mechanism with other subjective and objective factors.In this thesis,the military hospital of troop A will be considered as an example,based on case studies research,according to the mission and organization characteristics of military hospital,with reference to related literature on balanced scorecard in China and abroad,starting from the application of Balanced Scorecard in the performance management in the military hospital of troop A.this thesis analyzes the subjective and objective views of problems and causes from the balanced scorecard itself or the military hospitals' objective environment.The military hospital of troop A will use the balanced scorecard performance management,and then put forward some corresponding countermeasures.Thus it lays a good foundation for the military hospital to use the balanced scorecard performance management in an even better fashion.There are six parts in this thesis mainly:The first part is introduction.It briefly elaborates the research's background and significance,followed by domestic and foreign scholars' literature on balanced scorecard performance management.Then it summarizes the existing research achievements,finds out the deficiency and clears the point and direction of the study.The second part is the theory of Balanced Scorecard and military hospital performance management.It distinguishes the concept of performance,performance management and performance evaluation.Then it elaborates connotation and advantages of the Balanced Scorecard.Finally in this part,it briefly discusses the relationship between the Balanced Scorecard and the military hospital from four aspects of financial,customers(patients),internal processes,learning and growth.The third part is the case introduction,which is the application of the Balanced Scorecard in the military hospital of troop A.In this part,I first briefly introduce the general situation,management structure and Balanced Scorecard performance management model of the military hospital of troop A,and then introduce the Balanced Scorecard performance management evaluation index system design and the specific determination of index weight,this thesis also compares the situation of the military hospital o f troop A before and after the implementation of the balanced scorecard,summarizing its success and also discovering the existing problems.The fourth part is the analysis and solution of problems.According to the sequence of objective analysis and subjective analysis,starting with the problems of the Balanced Scorecard itself,this thesis will make a full range of analysis on the Balanced Scorecard performance management mode.Secondly from the subjective aspect,we find that there is misunderstanding about the Balanced Scorecard performance management in the concrete application.With the further analysis,it is because of the military hospital organization,hospital hardware and software limitations.It also reflects the problems in the process of using the balanced scorecard and the constraints of hospital personal quality.The fifth part is the countermeasures and suggestions on how to make better use of the performance management of the balanced score card in the military hospital of troop A.On the Balanced Scorecard itself,it is recommended to optimize the balanced scorecard performance management application environment of the military hospital of troop A,such as the balance between the indicators,determine of the key indicators,reasonable cost and benefit analysis,etc..For the problems in the application process of the military hospital of troop A,we find that is useful to improve the countermeasures and suggestions.For example,we need to strengthen the hospital leadership support,build an efficient organizational structure,ensure the full exchange and communication,strengthen the ideological education and skills training,and pay more attention to the information system,etc.The sixth part is the summary of the full thesis,it draws a conclusion and points out the limitations of this study.
Keywords/Search Tags:Balanced Scorecard, Performance Management, Military Hospital
PDF Full Text Request
Related items