Research on Carrying out Global Budget System in Hospitals

• Main Author: 張沅嬪
• Other Authors: 王本正
• Format: Others
• Language: zh-TW
• Published: 2001
• Online Access: http://ndltd.ncl.edu.tw/handle/23759575825804603928

碩士 === 東海大學 === 企業管理學系碩士班 === 89 === Abstract By means of the applied research, one of qualitative researches, and with the assist of in-depth interview, this study collects and analyzes the related literature of global budget system, balanced scorecard, and health care system. With the background of the medical system in Taiwan, this research makes a thorough inquiry about the probable influences and impact on carrying out the global budget system. Facing the change of the budget system, this paper also proposes constructive suggestions on management for the hospitals. Creating a balanced scorecard for a hospital system Step 1: Selecting indicators Step 2: Determining relative performance Step 3: Collecting and organizing the data Step 4: Presenting the results Applying Activity-Based Cost Management for a hospital system ABM is the use of information obtained from ABC to make improvement in a hospital. When ABC is applied to marketing cost, it can lead the hospital managers to rethink the profitability of different customers and different channels of distribution. Take the long view, the ABM information can help managers position their hospitals to take better advantages of its strengths. Key word: hospital, global budget system, balanced scorecard,ABM