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Research On Applying The Balanced Scorecard To Improve Hospital Z's Performance Evaluation Indicator System

Posted on:2017-06-08Degree:MasterType:Thesis
Country:ChinaCandidate:W Y ZhangFull Text:PDF
GTID:2334330515491440Subject:Accounting
Abstract/Summary:PDF Full Text Request
Relating to the national economy and people's livelihood,health care reform has been one of the hot issues of the two sessions.It has been widely concerned by all layers of society.In 2015,the State Council issued the "Opinions on the implementation of comprehensive reform of public hospitals at county level," it stressed the aim of the reform of public hospitals is to protect and improve the people's livelihood.It's required to extensively implement the comprehensive reform of county-level public hospitals from the interests of the masses.Hospitals are supposed to provide fair and accessible medical services.The government will make efforts to solve the problems of the masses in receiving medical treatment.By 2017,a modern hospital management system is expected to be basically established,further improve the county health service system.Then the seriously ill ones can access to medical treatment in situ.Hospital performance directly affects the people's health level.The hospital performance evaluation can guide hospital's behavior to some extent and affect the fairness and accessibility of medical services.In the hospital performance appraisal,selecting index is the most important,and it is significant to the completion of the mission of the hospital.This paper selects Hospital Z for study,and finds many issues in its performance evaluation indicator system,such as putting too much emphasizes on the economic performance index,ignoring the quality of care and patient satisfaction,subjectivity,poor operability,indicators fixation,seriously valuing short-term performance while ignoring the long-term hospital development and so on.To solve the above problems,the Balanced Scorecard which is widely used in enterprise management is introduced.Taking consideration of Hospital Z's strategic objectives,the hospital performance evaluation system is designed in four dimensions,they are patient,financial,internal process,learning and growth.The new performance evaluation system includes financial and non-financial,internal and external factors.It's also pursing the balance between short-term profits and long-term development.Then this paper uses Delphi and AHP to determine Hospital Z's performance evaluation indicators and their weight respectively.In the last chapter,the paper gives advices on the implementation of the performance evaluation indicator system.This paper hopes to improve Hospital Z's performance evaluation indicator system and help the hospital to adapt to health care reform by introducing the Balanced Scorecard.The people are supposed to be truly satisfied.At the same time,it is expected to provide some reference for other studies.
Keywords/Search Tags:Balanced Scorecard, Hospital, Performance Evaluation
PDF Full Text Request
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