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Research On Performance Evaluation Of Y Hospital Based On Balanced Scorecard

Posted on:2022-10-14Degree:MasterType:Thesis
Country:ChinaCandidate:J LiuFull Text:PDF
GTID:2504306320963439Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
With the acceleration of the reform of medical insurance payment system after the epidemic,as well as the impact of hierarchical diagnosis and treatment and a new round of hospital construction investment on hospitals,the implementation of "return to public welfare" measures in public hospitals is becoming more and more intense,and the operating cost of hospitals is constantly increasing.Public hospitals are facing unprecedented challenges.Based on this,while paying attention to the external development situation,the hospital should improve the internal management mechanism to adapt to the reform.As the core part of the internal management system,performance management plays an important role in the development of the hospital.Therefore,in order to make the hospital management adapt to the requirements of the new situation,promote the sustainable development of the hospital,improve the management ability and work efficiency of the hospital,to build a perfect performance evaluation scheme is the focus of the next reform of the hospital.In this paper,Y hospital as the research object,based on the perspective of balanced scorecard,combined with the relevant data of Y hospital,using the performance evaluation theory to study the performance evaluation of Y hospital.First of all,starting from the relevant theoretical concepts of performance evaluation and balanced scorecard,this paper introduces the current situation of performance evaluation in Y hospital,points out the existing problems,and analyzes the reasons,and then discusses the feasibility and necessity of introducing balanced scorecard into Y hospital.Secondly,based on the development strategy of Y hospital,we use the expert consultation method to determine the performance evaluation index of Y hospital based on the balanced scorecard,and use the analytic hierarchy process to determine the weight of each index.Thirdly,fuzzy comprehensive evaluation is used to evaluate and analyze the application effect of balanced scorecard performance evaluation scheme in Y hospital.Finally,it puts forward the safeguard measures for Y hospital to implement the balanced scorecard performance evaluation scheme.The conclusions are as follows: the choice of performance evaluation scheme is the premise of correct and objective evaluation of hospital performance management level.Only by choosing a scientific and reasonable performance evaluation scheme in line with the current strategic objectives of the hospital,can the accuracy and objectivity of hospital performance evaluation results be guaranteed.Through the analysis of the original performance evaluation of Y hospital and the application results based on the Balanced Scorecard performance evaluation scheme,and through the comparative analysis of the two schemes,it is concluded that the application of Balanced Scorecard performance evaluation scheme in Y hospital can better represent the development status of the hospital and is more conducive to the long-term development of the hospital.
Keywords/Search Tags:Y hospital, Performance Evaluation, Balanced Scorecard, Analytic Hierarchy Process, Fuzzy Comprehensive Evaluation
PDF Full Text Request
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