Sloan Tod B, Kaye Celia I, Allen William R, Magness Brian E, Wartman Steven A
Department of Anesthesiology, B113, University of Colorado Health Sciences Center, 4200 E. Ninth St., Denver, CO 80262, USA.
Acad Med. 2005 Nov;80(11):994-1004. doi: 10.1097/00001888-200511000-00006.
Changes in the education, research, and health care environments have had a major impact on the way in which medical schools fulfill their missions, and mission-based management approaches have been suggested to link the financial information of mission costs and revenues with measures of mission activity and productivity. The authors describe a simpler system, termed Mission-Aligned Planning (MAP), and its development and implementation, during fiscal years 2002 and 2003, at the School of Medicine at the University of Texas Health Science Center at San Antonio, Texas. The MAP system merges financial measures and activity measures to allow a broad understanding of the mission activities, to facilitate strategic planning at the school and departmental levels. During the two fiscal years mentioned above, faculty of the school of medicine reported their annual hours spent in the four missions of teaching, research, clinical care, and administration and service in a survey designed by the faculty. A financial profit or loss in each mission was determined for each department by allocation of all departmental expenses and revenues to each mission. Faculty expenses (and related expenses) were allocated to the missions based on the percentage of faculty effort in each mission. This information was correlated with objective measures of mission activities. The assessment of activity allowed a better understanding of the real costs of mission activities by linking salary costs, assumed to be related to faculty time, to the missions. This was a basis for strategic planning and for allocation of institutional resources.
教育、研究和医疗保健环境的变化对医学院履行其使命的方式产生了重大影响，有人建议采用基于使命的管理方法，将使命成本和收入的财务信息与使命活动和生产力的衡量指标联系起来。作者描述了一个更简单的系统，称为使命对齐规划（MAP），以及它在2002财年和2003财年于德克萨斯州圣安东尼奥市德克萨斯大学健康科学中心医学院的开发和实施情况。MAP系统将财务指标和活动指标合并，以便广泛了解使命活动，促进学校和部门层面的战略规划。在上述两个财政年度中，医学院的教师在由教师设计的一项调查中报告了他们在教学、研究、临床护理以及行政和服务这四项使命中每年花费的时间。通过将所有部门费用和收入分配到每个使命中，确定了每个部门在每个使命中的财务盈亏。教师费用（及相关费用）根据教师在每个使命中的工作时间百分比分配到各个使命中。这些信息与使命活动的客观指标相关联。通过将假定与教师时间相关的薪资成本与使命联系起来，对活动的评估有助于更好地理解使命活动的实际成本。这是战略规划和机构资源分配的基础。
