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The Research On The Application Of Balanced Score Card In The M Military Hospital

Posted on:2013-12-30Degree:MasterType:Thesis
Country:ChinaCandidate:R H ZhanFull Text:PDF
GTID:2246330395482362Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since2009, with the in-depth reform of China’s "medical system"(medical, medicine, health insurance), the survival and development of the hospital is facing unprecedented opportunities and challenges. Mainly reflected in:new challenges for health system reform on hospital profit model, the era of universal health care, private place, the joint venture hospital rapid development of the medical market diversification pattern, public hospitals and private hospitals, local hospitals and military hospitals between more competitive. Military hospital from1985since the introduction of foreign paid service, not only ease the contradiction between supply and demand of the national health resources, and for the Army to train and provide a lot of professional and technical personnel, to make up for the deficiencies of the standard provision of social benefits, military benefits considerable progress and economic benefits.But for a long time, the Army Central Hospital responsible for the resident system of military medical support tasks, does not participate or rarely participate in the competition in the local medical market, making it at a disadvantage in the market. The new medical reform gradually carried out indicates that medical institutions have entered a whole new era of meager profit. With the adjustment of the country, the military health policy, the central hospital of the armed forces must be the implementation of a26-year-old medical fee-for-service policy rethink, re-examine their own strengths, weaknesses, opportunities and challenges in the new health care market structure adjustment seek survival and development.Balanced Score Card is an effective tool known by the management community, from a strategic perspective in the field of performance management to establish a new evaluation system, to provide the scientific basis for the hospital decision-making and management community that is Practical cost control evaluation tools. By determining the target value of the four dimensions of BSC strategic objectives and cost control to organically combine. The shoulder of a specific historical mission, the Army Central Hospital, for a long time, the state’s financial support, compared with the local general hospital, costing work is lagging behind. Most of the Army Central Hospital has been will continue to "revenue minus expenses, bonus savings mentioning Award" was assigned as the focus of the hospital economic accounting, performance issues on less. How to improve their level of medical technology at the same time, the pursuit of the "relative cost to minimize the creation of more social and economic benefits, is the major issue faced by the Military Hospital.Therefore, M military hospital based on the Balanced Scorecard performance management system based on the research, the analysis of M military hospital in the aspects of performance management issues and the reasons put forward its proposed changes, and analysis of the M military hospital to use the balanced scorecard sub-card revelation.This study mainly consists of the following five parts:The first part of the introduction. The portion is intended on this basic research program to undertake a comprehensive analysis, including the background, significance of research, literature review and research the content and methods. To lay the foundation for the study of the chapters of the follow-up.The second part of the Balanced Scorecard in the M hospital run motivation and effectiveness. This section first a simple introduction to the overall situation of M Hospital, and pointed out that the competitive environment they face:and then put forward its implementation of the Balanced Scorecard; the last of the hospitals to compare before and after the Balanced Scorecard to summarize the results of implementation and there are still problems.The third part of the Balanced Scorecard process M military hospital run. This section introduces the Balanced Scorecard in the actual implementation process of the M military hospital, thought below to find the problems in its implementation and further to propose changes to lay the foundation.Part IV, M military hospital run problems and causes of the Balanced Scorecard management system. In part through the implementation of the Balanced Scorecard process to sort out, M military hospital to find out the implementation of the Balanced Scorecard exist, and further analysis of the reason for the existence of the problem.Part V, M Hospital run balanced scorecard measures and enlightenment of the problem. This section on the basis of the fourth part of the implementation process, the targeted M military hospital on how to solve these problems and the establishment of the Balanced Scorecard management system suitable for military hospitals.
Keywords/Search Tags:Balanced Score Card, hospital, performance, research
PDF Full Text Request
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