平衡计分卡在医疗行业的应用：一项案例研究。

Kocakülâh Mehmet C, Austill A David

College of Business, University of Southern Indiana in Evansville, IN, USA.

J Health Care Finance. 2007 Fall;34(1):72-99.

Balanced scorecards became a popular strategic performance measurement and management tool in the 1990s by Robert Kaplan and David Norton. Mainline companies accepted balanced scorecards quickly, but health care organizations were slow to adopt them for use. A number of problems face the health care industry, including cost structure, payor limitations and constraints, and performance and quality issues that require changes in how health care organizations, both profit and nonprofit, manage operations. This article discusses balanced scorecards generally from theoretical and technical views, and why they should be used by health care organizations. The authors argue that balanced scorecards are particularly applicable to hospitals, clinics, and other health care companies. Finally, the authors perform a case study of the development, implementation, and use of balance scorecards by a regional Midwestern health care system. The positive and negative aspects of the subject's balanced scorecard are discussed. Leaders in today's health care industry are under great pressure to meet their financial goals. The industry is faced with financial pressures from consumers, insurers, and governments. Inflation in the industry is much higher than it is within the overall economy. Employers can no longer bear the burden of rising group health insurance costs for its employees. Too many large companies have used bankruptcy law as a shield to reduce or shift some of their legal obligations to provide health insurance coverage to present or retired employees. Stakeholders of health care providers are demanding greater control over costs. As the segment of un- or underinsured within the United States becomes larger as a percentage of the population, voters are seriously beginning to demand some form of national health insurance, which will drastically change the health care industry.

平衡计分卡由罗伯特·卡普兰和大卫·诺顿在20世纪90年代成为一种流行的战略绩效衡量和管理工具。主流公司迅速接受了平衡计分卡，但医疗保健组织采用它们的速度较慢。医疗保健行业面临一些问题，包括成本结构、付款方的限制和约束，以及绩效和质量问题，这要求营利性和非营利性的医疗保健组织改变运营管理方式。本文从理论和技术角度总体讨论平衡计分卡，以及医疗保健组织为何应使用它们。作者认为平衡计分卡特别适用于医院、诊所和其他医疗保健公司。最后，作者对中西部一个地区医疗保健系统平衡计分卡的开发、实施和使用进行了案例研究。讨论了该案例平衡计分卡的积极和消极方面。当今医疗保健行业的领导者面临着实现财务目标的巨大压力。该行业面临来自消费者、保险公司和政府的财务压力。该行业的通货膨胀率远高于整体经济。雇主再也无法承受为员工支付团体医疗保险费用不断上涨的负担。太多大公司利用破产法作为盾牌，减少或转移其为在职或退休员工提供医疗保险的部分法律义务。医疗保健提供者的利益相关者要求对成本有更大的控制权。随着美国未参保或参保不足人群在人口中所占比例越来越大，选民们开始强烈要求某种形式的国家医疗保险，这将彻底改变医疗保健行业。