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| Title: | 運用層級分析法於平衡計分卡指標權重之設定─以某醫院之護理部門為例 |
| Authors: | 陳淑玲 |
| Contributors: | 吳安妮 博士
陳淑玲 |
| Keywords: | 層級分析法
指標權重
平衡計分卡
Analytic Hierarchy Process (AHP)
measurement
balanced scorecard
weighting |
| Date: | 2004 |
| Issue Date: | 2009-09-11 17:35:12 (UTC+8) |
| Abstract: | 本研究以某醫院為例，探討議題如下：
(一)個案醫院導入平衡計分卡之需求、過程以及所遭遇之問題。
(二)將層級分析法(Analytic Hierarchy Process, AHP)與平衡計分卡指標權重設定相結合，以釐清多重指標之下，各個指標之相對權重關係，避免過多指標對指標管理造成混淆的抵銷影響。
分析結果顯示：個案醫院護理部門平衡計分卡五大構面中以學習與成長構面為最重要，顯示個案醫院護理部門對專業知識的重視。此外，平衡計分卡各構面之策略性衡量指標以顧客構面之住院病人整體滿意度策略性衡量指標權重最高，其次依序為學習與成長構面之舉辦護理使命共識營參與人數、內部流程構面之病房危機應變作業完成率、社會承諾構面之安寧照護推廣活動、財務構面之未達使用件年限之財產報銷金額占總報銷金額之比率。
This study uses a medical center in Taiwan as a case study subject, and discusses the following issues:
1. Understanding why and how the subject hospital uses balanced scorecard at the organization and divisional levels.
2. Integrating Analytic Hierarchy Process (AHP) with balanced scorecard to clarify the relative weighting relationship among different strategic measures.
The balanced scorecard performance measurement system of the subject hospital includes twenty-four strategic measures. The study adopts Analytic Hierarchy Process approach to solve the measurement problems from the nursing department of the subject hospital.
The results show that the learning and growth dimension was the most important factors to achieve the strategic goal of the subject nursing department. Besides, customer satisfaction measure received a weight of 8.940% out of the twenty-four measures, which means that the nursing department members consider the customer satisfaction measure as the most important measure, so the strategic action plan for the customer satisfaction should be implemented first. |
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| Description: | 碩士
國立政治大學
會計研究所
91353037
93 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0913530371 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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