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| Title: | 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 |
| Authors: | 林言修
Lin, Yen Hsiu |
| Contributors: | 吳安妮
Wu, Anne
林言修
Lin, Yen Hsiu |
| Keywords: | 整合
策略
成本管理
Integrated
Strategy
Cost Management |
| Date: | 2010 |
| Issue Date: | 2011-09-29 16:38:58 (UTC+8) |
| Abstract: | 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. |
| Reference: | 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。
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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.
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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. |
| Description: | 碩士
國立政治大學
會計研究所
98353018
99 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#G0098353018 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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