BSC与ABC在医院绩效管理中的运用  

Design and Application of SWOT Analysis and Activity-Based Costing( ABC) in Hospital Performance Management with a Structure Based on Balance Score Card

作　　者：奚晓鸣[1] 田志宏[2] 吴迎新[2] 

机构地区：[1]天津中医药大学第一附属医院财务处,天津300193 [2]天津大学财务处,天津300072

出　　处：《天津大学学报（社会科学版）》2015年第6期508-512,共5页Journal of Tianjin University：Social Sciences

摘　　要：在医改大背景下,公立医院如何既要保证公益性的特点,又要在竞争日益激烈的医疗市场中占据一席之地。医院要想实现持续性发展,必须有一套行之有效的绩效管理体系作为支撑。文章以平衡计分卡(BSC)作为公立医院绩效管理的基本架构,通过SWOT战略分析引导平衡计分卡(BSC)的战略方向将4个维度联系起来,共同发挥作用以推动医院战略的实施,同时明确战略性的管理重点和方向是成本控制,以平衡计分卡(BSC)引导作业成本法(ABC),以价值管理为导向对作业成本法(ABC)进行设计和运用。In the background of the health reform,the public hospitals are facing the problem of not only maintaining the characteristic of public welfare,but also fighting for one place in the increasingly competitive medical market. So the hospitals must develop such an effective performance management system to keep a sustained development. Balance score card is the fundamental structure of effective performance management in public hospitals,and its strategic direction is demonstrated through SWOT analysis. Hospitals＇ strategy can be achieved through combining four dimensions. Meanwhile,it is clear that the cost control should be taken as the key and direction for the strategic management to guide the activity-based costing（ ABC） with balance score cards and make a design and application of ABC under the guidance of value management.

关 键 词：平衡计分卡 绩效管理 作业成本法 4个维度 

分 类 号：C93[经济管理—管理学]