Hospital business outsourcing risk management and internal control

• Main Authors: Jeh-Feng Liou, 劉浙芬
• Other Authors: Chien-Lung Chan
• Format: Others
• Language: zh-TW
• Online Access: http://ndltd.ncl.edu.tw/handle/94899230926032852002

碩士 === 元智大學 === 資訊管理學系 === 102 === The use of private resources and energy to enhance the efficiency and quality of public services are the best tools for a hospital remain competitive, because of rapid changes in the medical environment and the emergence of a knowledge economy. Hospitals need to make a more efficient use of existent resources and reduce setup costs. As a result, the use of private sector outsourcing has become widespread. However, with collaboration processes, a successful outsourcing strategy is dependent on the establishment of a comprehensive risk management framework. This study establishes evaluation indicators for the outsourcing of risk management and internal control. First, based on current outsourcing literature, four phases have been identified: 1. feasibility and planning; 2. design; 3. implementation; and 4. operation. A total of 51 risk factors across each phase have also been identified from the relevant literature on transaction cost theory, resource-based theory, and principal-agent theory as well as perspectives and evaluation indicators for public-private partnerships. The risk factors for hospital outsourcing have been revised according to risk management functions and frameworks to identify risk factors for outsourcing risk management for a hospital. The Fuzzy Delphi Method (FDM) was applied to extract 28 risk factors through expert group discussion before applying a Fuzzy Analytic Hierarchy Process (FAHP) to obtain the factor weights based on the identified factors above. Finally, major risk factor assessment indicators have been grouped according to decision-making position to carry out empirical analysis. Statistical analysis of the empirical results is used to reorder the risk factors. In academic terms, the contribution of this study is to the development of risk factors to be used as a reference for related research and a basis for internal controls when carrying out future risk identification. This study can be used as a reference for outsourcing decisions for the hospital industry.