The Study of Balanced Scorecard in Hospital Governance and Internal Control - Using Ontology Approach

• Main Authors: Ling-Li Chen, 陳伶俐
• Other Authors: Shu-Hsien Liao
• Format: Others
• Language: zh-TW
• Published: 2013
• Online Access: http://ndltd.ncl.edu.tw/handle/75798549310274050028

碩士 === 淡江大學 === 管理科學學系企業經營碩士在職專班 === 101 === 　　In order to respect the stakeholders’ rights and to better integrate management, Internal Control is emphasized to assist the organization’s management systems during operation. Healthcare institutions are facing market changes just as any general enterprise. The intersection of the National Health Insurance System, the healthcare service quality and management effects are presently of concern. 　　Healthcare institutions are non-profit businesses. If any business encounters long-term deficit problems, it may become insolvent. To maintain sustainable management targets, the hospital administrator should put an Internal Control System into effect. Such an implementation will protect the institution from loss caused by human error and reduce the possibility of errors and dishonesty. In addition, it promotes work efficiency, increases safety and can lead to not only good management but also reduce management risks. 　　The research chose a public hospital as the study object. It uses an Ontology Approach as the study method to construct and design the blueprint and to examine the Internal Control Systems and the Hospital Governance System. In order to solve problems in the organization and enforce a Hospital Governance System, it is effective to put the Balanced Scorecard into effect. 　　The results of this study pointed out some challenges upon trying to implement the Internal Control system. Some of these challenges consist of unfamiliarity in departments, no cost consciousness in continuing education and research, resistant attitudes in government officers, standard legislation, and difficulties formulating goals and norms. 　　Many public hospitals have long been excluded from healthcare market operations. The Balanced Scorecard is viewed as an effective tool to examine the interactions between an organizations and the environment even though challenges are present and must be overcome for successful implementation. In addition, the Balanced Scorecard can also be used to integrate department’s organizations and distribute resources.