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Research On Performance Evaluation System Of Public Hospitals Based On Balanced Scorecard

Posted on:2018-08-30Degree:MasterType:Thesis
Country:ChinaCandidate:Z M LiFull Text:PDF
GTID:2404330572952442Subject:Accounting
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With the health system reform,and the increasingly fierce competition in the medical market,public hospitals as the social public institution is facing great challenges,The reform of public hospitals is imminent,constructing a scientific and reasonable performance evaluation system can guide the direction of reform,the construction of performance evaluation index system of public hospital is not only the external need,but also the internal demand,it can provide reference for government investment,and help the hospital managers to detect the defects in the operation,and provide data support for strategic budget management and operation decision.The establishment of the performance evaluation index system must consider the public welfare nature of the hospital,not just focus on financial indicators.The balanced scorecard is a set of scientific system based on the enterprise development strategy,and adapts to the requirements of modern medical institutions management.The balanced scorecard is used to construct the strategic map of public hospitals,and the strategic objectives are decomposed at different levels to build an index system corresponding to them.On the basis of reading a lot of documents,combined with the actual situation of public hospitals,this paper establishes a public hospital performance evaluation index system based on the balanced scorecard.The specific steps are as follows:firstly,the development strategy index system with 84 indicator is determined by literature analysis and expert consultation methods.Secondly,according to their own situation screening indexes by using variation coefficient method,and ultimately determine the 56 indicators,and then use the critic method to determine the index weight,weight determination results for the financial dimension,customer dimension,internal process dimension,learning and growth dimensions were 55.9%,7.1%,26.5%,10.5%,finally using the efficacy coefficient method of weighting sum,that H hospital 2012-2015 performance value,and the overall performance ranking.Through analysis and comparison,the weakness of performance management in public hospitals is found out,and suggestions for improvement are put forward,which can provide decision support for performance management and budget management in the future,and provide reference for future development of hospitals.It has the significance of practice and further promotion.
Keywords/Search Tags:public hospitals, performance evaluation system, Balanced Scorecard, variation coefficient method
PDF Full Text Request
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