West T, Holt T, Marrin C A, Baker J J
John M. Olin School of Business, Washington University, St. Louis, Missouri, USA.
J Health Care Finance. 2001 Spring;27(3):47-63.
The Process of developing an integrated measurement system for the U.S. Army Medical Department (AMEDD) is examined in this study. A fundamental issue is whether the measures of performance accumulated by any information system are the correct ones and whether these measures appropriately reflect managers' decision making. Measurement is proposed as a solution to performance barriers. The four steps involved in building the AMEDD integrated measurement system (IMS) model are set out. Strategy is explored as the key input to the IMS model. An activity-based management (ABM) model that can support the required IMS cost-based measures is also described and the interrelationship between the two models is illustrated. The key test for application of the IMS model will be whether linking strategy and measurement results in information that improves decision making.
本研究考察了为美国陆军医疗部(AMEDD)开发综合测量系统的过程。一个基本问题是,任何信息系统积累的绩效衡量指标是否正确,以及这些指标是否恰当地反映了管理者的决策。测量被提议作为解决绩效障碍的方法。阐述了构建AMEDD综合测量系统(IMS)模型所涉及的四个步骤。探讨了战略作为IMS模型的关键输入。还描述了一个能够支持所需的基于成本的IMS测量指标的作业成本管理(ABM)模型,并说明了这两个模型之间的相互关系。IMS模型应用的关键测试将是,将战略与测量结果相联系是否能产生有助于改善决策的信息。