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Application Of Balanced Scorecard In The Performance Evaluation Of Y Hospital

Posted on:2021-04-26Degree:MasterType:Thesis
Country:ChinaCandidate:X T WangFull Text:PDF
GTID:2404330602977706Subject:Accounting
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Since the reform and opening up,China has made certain achievements in the Medical and health undertakings,but we should also clearly see the results behind this stage of the medical and health system in our country there are still many problems: the public hospital has exposed the problems of fairness and poor response,the public nature is also gradually fade,did not show the life-saving social mission,ignoring the voice of the patient,ignored the social responsibility.All these problems are to be solved by the current new medical reform.With the announcement of the 2009 implementation plan for deepening the reform of the medical and health system in 2009--2011,the main goal of the reform is to pay more attention to public welfare of the hospital.In the context of new healthcare reform,how should public hospitals develop themselves,and how to balance the relationship between hospital efficiency and public welfare? This requires us to start from the management of the hospital,to fully understand the organizational structure,operation mode and performance management model of the hospital.Hospital performance evaluation system is not only a regulatory system and management system,but also an important means for hospitals to complete self supervision and self-restraint.It has become a new management tool for hospitals to implement strategic management in the new competitive environment.Based on the Balanced Scorecard theory as the starting point.Firstly,related concepts of traditional performance evaluation theory and the balanced scorecard is introduced,and combined with the existing problems of current performance evaluation methods of Y hospital,further analyzes the necessity and feasibility of the balanced scorecard.That Y hospital possesses the basic conditions to implement the balanced scorecard,and then according to the strategic objectives,Y hospital operations and field survey,and the current reference index system,through statistical analysis and research of each index,each index in importance,Y hospital design evaluation the index system of performance based on balanced scorecard.At the same time,it helps Y hospital to transform the strategic objectives into specific actions to improve their competitiveness.Then we use the analytic hierarchy process to calculate the weights of all dimensions and indicators,and the judgement of the importance of the index is also determined by questionnaires and visits.According to the weight and the commonly used fuzzy comprehensive evaluation method,we finally calculated the results ofBalanced Scorecard and the overall performance evaluation of Y hospital.The results are compared with the results of current performance evaluation.Through comparison and analysis,it is concluded that the performance evaluation based on the balanced scorecard is more conducive to Y hospital,and a simple analysis is made for the guarantee mechanism of the implementation of the Balanced Scorecard of Y hospitals.The conclusion of research is necessary to implement the Balanced Scorecard in Y hospital were analyzed,and pointed out that the implementation of the balanced scorecard can promote the Y hospital to play its social mission to highlight its characteristics of public welfare,to develop more in line with their own development strategy,in order to make the performance evaluation more scientific and reasonable.
Keywords/Search Tags:the Balanced Scorecard, Performance Evaluation, Hospital
PDF Full Text Request
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