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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/30278


    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.
    Reference: 一、中文部分：
    1.吳宗樺，2004，人力資源部門高階主管之才能需求評估-以台灣地區百貨流通業為例，朝陽科技大學未出版碩士論文。
    2.洪榮威，2004，平衡計分卡在國中教師教學績效，東華大學未出版碩士論文。
    3.張懷陸，2004，運用平衡計分卡建構國防醫療機構之經營策略執行體系-以某國軍醫院為例，國立中山大學國際高階經營碩士學程碩士在職專班未出版碩士論文。
    4.蔡至潔，2003，平衡計分卡導入過程、實施問題及解決之道-以個案公司為例，國立政治大學會計研究所未出版碩士論文。
    5.盧瑞芬、謝啟瑞，2003，台灣醫院產業的市場結構與發展趨勢分析，經濟論文叢刊，第31卷第1期：107-153。
    6.Bernard Kolman，1993，線性代數導論，呂金河編譯，台北：華泰書局。
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    二、英文部分：
    10.Albayrak, E. and Y. Erensal. 2004. Using analytic hierarchy process (AHP) to improve human performance: An application of multiple criteria decision making problem . Journal of Intelligent Manufacturing. London15(Aug): 491-503.
    11.Banker, R., S. Konstans, and M. Pizzini. 2003 .Determinants of chief financial officers` satisfaction with performance measurement systems. Working paper, School of Management The University of Texas at Dallas.
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    13.Borenstein, D. and P. Betencourt. 2005. A multi-criteria model for the justification of it investments.INFOR43(Feb):1-21.
    14.Badri, M. and M. Abdulla. 2004. Awards of excellence in institutions of higher education: An AHP approach. The International Journal of Educational Management18:224-242.
    15.Cokins, G. 2004. Performance management: Finding the missing pieces (to close the intelligence gap). Hoboken, N.J.:Wiley.
    16.Dey, P. 2004. Analytic hierarchy process helps evaluate project in Indian oil pipelines industry. International Journal of Operations & Production Managemen24: 588-604.
    17.Donabedian, A. 1980. Explorations in qualityassessment and monitoring. Volume I: The definition of quality andapproaches to its assessment. Ann Arbor, MI. Health Administration Press.
    18. 1988. The quality of care-How can it be assessed ?
    Journal of American Medical Association 260(12):1743-1748.
    19.Hoque, Z. and W. James. 2000. Linking balanced scorecard measures to size and market factors: Impact on organizational performance. Journal of Management Accounting Research 12: 1-17.
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    21. 1998b. Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction. Journal of Accounting Research 36: 1-35.
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    23.Kaplan, R., and D. Norton. 1992. The balanced scorecard-measures that drive performance. Harvard Business Review (January-February): 71-79.
    24. 1993. Putting the balanced scorecard to work. Harvard Business Review (September-October): 134-147.
    25. 1996e. The balanced scorecard: Translating strategyinto action. Harvard Business School Press.
    26. 2003. Strategy maps : Converting intangible assets into tangible outcomes. Harvard Business School Press.
    27. 2003. The strategy-focused organization : How balanced scorecard companies thrive in the new business environment.
    28.Lipe, M. and S. Salterio. 2000. The balanced scorecard: Judgmental effects of common and unique performance measures. The Accounting Review 75(3): 283-298.
    29.Mark, D. 2001. Adaptive AHP: A review of marketing applications with extensions. European Journal of Marketing35:872-893.
    30.Malina, M. and F. Selto. 2001. Communicating and controlling strategy: An empirical study of the effectiveness of the balanced scorecard. Journal of Management Accounting Research 13: 47-90.
    31.Marr, B., G. Schiuma, and A. Neely. 2004. The dynamics of value creation: Mapping your intellectual performance drivers. Journal of Intellectual Capita 5: 312-325.
    32.Pauly M. 1978. Is medical care different? In L. Goldberg and W. Greenberg, eds.,competition in the health care sector: Past, present, and future, Washington,D C: Federal Trade Commission, Prasanta Kumar.
    33.Saraoglu, H. and N. Ascioglu. 2004. Disclosure of information on order execution practices of market centers: How can investors utilize it? Financial Services Review13(Summer): 151-165.
    34.Salkever, D. 2000. Regulation of price and investment in hospital in the U.S., Chapter 28 in A.J. Culyer, J.P. Newhouse,eds., Handbook of Health Economics, 1B, 1489-1535, North Holland:Elsevier Science.
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    36. and L. Vergas . 1991. The logic of priorities. PA:RWS Publication.
    37.Solan, F. 2000. Not-for-profit ownership and hospital behavior, Chapter 21 in A.J. Culyer, J.P. Newhouse,eds., Handbook of Health Economics,1B,1141-1174,North Holland:Elsevier Science.
    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:[Department of Accounting] Theses

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