Pineno Charles J
Department of Accountancy, College of Business Administration, Clarion University of Pennsylvania, USA.
J Health Care Finance. 2002 Summer;28(4):69-80.
The balanced scorecard represents a technique used in strategic management to translate an organization's mission and strategy into a comprehensive set of performance measures that provide the framework for implementation of strategic management. This article develops an incremental approach for decision making by formulating a specific balanced scorecard model with an index of nonfinancial as well as financial measures. The incremental approach to costs, including profit contribution analysis and probabilities, allows decisionmakers to assess, for example, how their desire to meet different health care needs will cause changes in service design. This incremental approach to the balanced scorecard may prove to be useful in evaluating the existence of causality relationships between different objective and subjective measures to be included within the balanced scorecard.
平衡计分卡是战略管理中使用的一种技术，用于将组织的使命和战略转化为一套全面的绩效指标，为战略管理的实施提供框架。本文通过制定一个包含非财务和财务指标的特定平衡计分卡模型，开发了一种增量决策方法。成本的增量方法，包括利润贡献分析和概率分析，使决策者能够评估，例如，他们满足不同医疗保健需求的愿望将如何导致服务设计的变化。平衡计分卡的这种增量方法可能有助于评估平衡计分卡中不同客观和主观指标之间因果关系的存在。
