政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/50776
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文筆數/總筆數 : 113451/144438 (79%)
造訪人次 : 51301906      線上人數 : 710
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/50776


    請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/50776


    題名: 整合性策略成本管理之設計及執行─以國內某醫院為例
    The Design and Execution of Integrated Strategic Cost Management—A Case Study in Healthcare Industry
    作者: 林言修
    Lin, Yen Hsiu
    貢獻者: 吳安妮
    Wu, Anne
    林言修
    Lin, Yen Hsiu
    關鍵詞: 整合
    策略
    成本管理
    Integrated
    Strategy
    Cost Management
    日期: 2010
    上傳時間: 2011-09-29 16:38:58 (UTC+8)
    摘要: 　　策略之實施倘若無法得知執行成績，將使管理者無法判斷策略成果。過去財務會計系統之資訊，並無法產出攸關資訊協助決策。本研究以個案研究的方式，探討醫療組織於形成策略、執行策略與建置基礎資訊工程之內容，進一步探討三者整合時之設計方向與執行重點。
    　　研究分析的結果，使命、願景與價值觀的討論有益於策略之形成；平衡計分卡之策略地圖能將策略行動化，幫助成員瞭解與執行策略；作業基礎成本制之資訊，可提供經營者精確的資料評估資源、作業與策略的關係。三者之整合，使管理者可具體透過作業基礎成本制之資訊，評估成員在平衡計分卡下執行策略後的成果。
    Without information of performance, strategy-execution would disconnect managers’ judgment from practices. According to financial accounting systems in the past, it’s hard to demonstrate relevant information to support decision-making. The study uses case-study method in a healthcare organization to analyze constructions on four topics: strategy- formulation system, strategy-execution system, fundamental information system and the keys to design and implement the integration connecting these systems.
    Based on our conclusion, discussions on missions, visions and values are beneficial to formulate strategies. Besides, strategy maps let members realize strategies and carry them out. Furthermore, activity-based costing provides more accurate data to generate information assisting managers’ assessment among resources, activities and strategies. Finally, integration among these three systems helps managers use information from activity-based costing to evaluate strategy performances under balanced scorecard.
    參考文獻: 一、中文部分
    行政院衛生署網站，http://www.doh.gov.tw/cht2006/index_populace.aspx。
    吳安妮，2007，作業基礎成本制之發展與整合，會計研究月刊，第263期：60-74。
    林妍如，2007，整合性照護與管理─簡康照護組織之價值創造，台北：五南圖書。
    林世嘉、蔡篤堅，2006，健保十週年論文集，台北：財團法人臺灣醫界聯盟基金會、記憶工程股份有限公司。
    陳進堂、高橋淑郎、陳秀珠，2010，健康產業平衡計分卡國際研討會，台灣健康產業平衡計分卡管理協會。
    財團法人醫院評鑑暨醫療品質策進會網站，http://attend.tjcha.org.tw/index.php。
    張文成，2002，建立手術室之多層級作業基礎成本與管理制度，國立台灣大學醫療機構管理研究所碩士論文。
    潘憶文、林雅雯、梁亞文、許惠媚、魏慶國、洪麗真、鄭金寶、徐均宏、黃嫩婷、鄭女滿、楊慧琪、周玲玲、劉碩琦，2006，醫院組織功能與管理，台北：偉華書局。
    魏慶國、王舜陸，2006，醫療機構績效管理，台北：華杏。
    蘇淑惠、謝正雄、楊惠伶，2006，醫院會計：管理與實務，台北：華立文化。
     
    二、英文部分
    Atkinson, H. 2006. Strategy Implementation: A Role for the Balanced Scorecard? Management Decision 44 (10): 1441-1460.
    Ayvaz and Pehlivanli. 2011. The Use of Time Driven Activity Based Costing and Analytic Hierarchy Process Method in the Balanced Scorecard Implementation. International Journal of Business and Management 6(3):146.
    Baker, J. 1998. Activity-Based Costing and Activity-Based Management for Healthcare. Aspen Publishers, Inc.
    Chan, J, B. Parco and E. Sihombing. 2010. Improving Health Services to Displaced Persons in Aceh, Indonesia: a Balanced Scorecard. World Health Organization. Bulletin of the World Health Organization 88(9): 709.
    Cokins. 1996. Activity-Based Management Making It Work: A Manager`s Guide to Implementing and Sustaining an Effective ABC System. McGraw-Hill.
    Delgado, I, R. Langabeer and E. Sullivan. 2009. Strategic Performance Evaluation in Cancer Centers/PRACTITIONER. Journal of Healthcare Management 54(6): 36.
    Feeley W, S. Fly, H. Albright, R. Walters and et al. 2010. A Method for Defining Value in Healthcare Using Cancer Care as a Model/PRACTITIONER APPLICATION. Journal of Healthcare Management 55(6): 399.
    Kaplan, R, and D. Norton. 2001. The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment. Harvard Business School Press.
    Kaplan, R, and D. Norton. 2004. Strategy Maps: Converting Intangible Assets into Tangible Outcomes. Boston, MA: Harvard Business School Press.
    Larson, D, and G.Keer. 2007. Integration of Process Management Tools to Support TQM Implementation: ISO 9000 and Activity-based Costing. University of Nevada, Reno, USA.
    Love, D, L. Revere, K. Black. 2008. A Current Look at the Key Performance Measures Considered Critical by Health Care Leaders. Journal of Health Care Finance 34(3): 19-33.
    Porter, E. 2009. A Strategy for Health Care Reform - Toward a Value-Based System. The New England Journal of Medicine 361(2): 109.
    Porter, E. 2010. What Is Value in Health Care? The New England Journal of Medicine 363(26): 2477.
    Santerre E. and P.Neun. 2008. Health Economics. Cengage Learning.
    Schuhmann, M. 2008. Hospital Financial Performance: Trends to Watch. Healthcare Financial Management. Westchester 62(7): 59.
    Yin, R. 2003. Case Study Research: Design and Methods. Sage Publications.
    描述: 碩士
    國立政治大學
    會計研究所
    98353018
    99
    資料來源: http://thesis.lib.nccu.edu.tw/record/#G0098353018
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

    文件中的檔案:

    沒有與此文件相關的檔案.



    在政大典藏中所有的資料項目都受到原著作權保護.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回饋