Huang Tsai-Yu, Chwo Miao-Ju
Armed Forces Taichuang General Hospital, Taiwan, ROC.
Hu Li Za Zhi. 2004 Feb;51(1):70-6.
Kaplan and Norton's balanced scorecard (BSC) was developed in 1992. It was designed to be both a performance framework and a management methodology. The BSC enables an organization to convert its mission and vision into specific strategic objectives across four perspectives: (1) the financial perspective, (2) the customer perspective, (3) the internal business process perspective, and (4) the learning and growth perspective. Emphasis is focused on the balance of internal and external, outcome and future, and subjective and objective measures. Currently, some health care organizations have implemented the concept of the BSC as a performance measurement tool and are convinced that the BSC can be of great value to an organization. This paper provides development of the BSC and its application in the health care system and nursing practice.
卡普兰和诺顿的平衡计分卡（BSC）于1992年开发。它被设计为既是一个绩效框架，也是一种管理方法。平衡计分卡使组织能够将其使命和愿景转化为四个维度的具体战略目标：（1）财务维度；（2）客户维度；（3）内部业务流程维度；（4）学习与成长维度。重点在于内部与外部、结果与未来以及主观与客观衡量指标之间的平衡。目前，一些医疗保健组织已将平衡计分卡的概念作为一种绩效衡量工具加以实施，并确信平衡计分卡对组织具有巨大价值。本文介绍了平衡计分卡的发展及其在医疗保健系统和护理实践中的应用。
