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Application Of Balanced Scorecard In Performance Appraisal System Of A Hospital

Posted on:2020-05-08Degree:MasterType:Thesis
Country:ChinaCandidate:X Y YangFull Text:PDF
GTID:2494305735985669Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
Performance appraisal is both a key and a difficult issue in the economic management of public hospitals.Reasonable performance appraisal system is conducive to stimulating the work enthusiasm and initiative of employees,so as to achieve more work,better pay;At the same time,it also helps to optimize the hospital’s internal structure and resource allocation,reduce consumption and control costs,and enhance the hospital’s comprehensive competitiveness.The traditional performance appraisal method takes the proportion of income minus expenditure and balance as the core elements of the assessment,pays too much attention to the financial indicators,directly measures the income by the department balance of income and expenditure,and directly links the individual distribution with business income and drug inspection expense,and does not conduct relevant assessment guided by the strategic goal of the hospital.This assessment method leads to the disconnection between hospital goals and employee goals,ignores the decomposition and transformation of indicators,and fails to effectively achieve the strategic goals of the hospital.At the same time,the current medical service price cannot fully reflect the labor technical value of medical personnel,and has no necessary connection with labor intensity,technical difficulty and risk degree of labor personnel.The performance-related salary distribution system,which matches the traditional performance appraisal method,puts income first and binds medical staff s income with medicine and medical examination,which not only hinders the improvement of medical technology and quality,but also increases the time cost and medical cost of patients.At present,all kinds of public medical institutions at all levels are committed to formulating and implementing the corresponding performance appraisal system according to their own characteristics.As a key part of hospital performance assessment,clinical department performance assessment plays a key role in doctors’medical behavior,learning and growth,career planning,and the development of the overall medical system from the hospital to the department.Under the background of deepening medical and health system reform,its importance is self-evident.Therefore,the design of a scientific and easy to promote public hospital clinical department performance assessment method can effectively improve the current public hospital service level and management level,with great practical value.Based on the analysis of hospital performance evaluation on the basis of research achievements at home and abroad,with the orientation of public welfare,using the balanced scorecard,aiming at the existing system of the current appraisal system is imperfect,such problems as lack of incentive mechanism is not sound,evaluation technology is optimized,and finally build a set of scientific and easy to promote the public hospital internal performance evaluation method.Taking the clinical department of A public hospital as an example,this paper USES balanced scorecard to build A new performance appraisal system.The main research includes the following aspects:Firstly,relevant theories and concepts are summarized.Literature about performance assessment in public hospitals at home and abroad is reviewed to analyze the advantages of using balanced scorecard in performance assessment in public hospitals,so as to provide theoretical guidance for the optimization of performance assessment index system in subsequent clinical departments.Secondly,combined with the basic situation and structure of A public hospital and the deficiencies in its performance assessment,A public hospital was strategically analyzed based on the SWOT analysis model to determine the overall strategic goals of the hospital and specific development goals of clinical departments,and the balanced scorecard strategy map of clinical departments was drawn.Again,in A public hospital’s clinical departments,for example to build the scientific performance appraisal system,first according to the selecting principle of index system,using the balanced scorecard from A financial,patient,internal process,learning and growth four aspects,such as choosing secondary indicators and the corresponding tertiary index,constructed the performance evaluation system,and combined with the existing problems,and further decomposition of quantitative indicators;Then using the expert consultation method and analytic hierarchy process to calculate the weight coefficient of each index;Finally,combining the actual influence of related factors,from the strategic goal to fair,performance indicators are difficult to quantify,and access to information of the limitations of three aspects this paper analyzes difficulties in the implementation of the balanced scorecard,and puts forward to the difficulties for hospital development needs as the starting point,strengthen the supervision of the balanced scorecard,and establish a complete dynamic data support system.A public hospital not only USES balanced scorecard to optimize its own performance assessment system,but also plays A certain role of reference for performance assessment and optimization of other medical institutions.However,the performance appraisal system is not immutable.It should be constantly adjusted according to the changes of the internal and external environment of the hospital.It should also strive to learn the successful experience of foreign advanced medical institutions,constantly practice and innovate,keep pace with The Times,and establish the best appraisal system suitable for itself.
Keywords/Search Tags:Public hospitals, Performance appraisal, Balanced scorecard
PDF Full Text Request
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