Zelman William N, Pink George H, Matthias Catherine B
Department of Health Policy and Administration, School of Public Health, University of North Carolina at Chapel Hill, USA.
J Health Care Finance. 2003 Summer;29(4):1-16.
Since Kaplan and Norton published their article proposing a balanced scorecard, the concept has been widely adopted by industry and health care provider organizations. This article reviews the use of the balanced scorecard in health care and concludes that the balanced scorecard: (1) is relevant to health care, but modification to reflect industry and organizational realities is necessary; (2) is used by a wide range of health care organizations; (3) has been extended to applications beyond that of strategic management; (4) has been modified to include perspectives, such as quality of care, outcomes, and access; (5) increases the need for valid, comprehensive, and timely information; and (6) has been used by two large-scale efforts across many health care organizations in a health care sector, which differ, namely in the units of analysis, purposes, audiences, methods, data, and results.
自从卡普兰和诺顿发表了他们提出平衡计分卡的文章以来，这一概念已被行业和医疗服务提供机构广泛采用。本文回顾了平衡计分卡在医疗保健领域的应用，并得出结论：平衡计分卡：（1）与医疗保健相关，但需要进行修改以反映行业和组织的实际情况；（2）被广泛的医疗保健组织所使用；（3）已扩展到战略管理之外的应用；（4）已被修改以纳入诸如护理质量、结果和可及性等视角；（5）增加了对有效、全面和及时信息的需求；（6）在医疗保健部门的许多医疗保健组织中，有两项大规模的工作使用了平衡计分卡，这两项工作在分析单位、目的、受众、方法、数据和结果方面存在差异。
