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KMID : 0926620080130020001
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Korean Journal of Hospital Management
2008 Volume.13 No. 2 p.1 ~ p.19
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Hospital BSC Framework Using Contingency Theory Model
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Yook Keun-Hyo
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Abstract
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BSC(balanced scorecard) is expected of the effective integrated tool of the management problem such as links of the management vision, the strategy, and the business scheme. This study discusses the recent development and problems of hospital BSC practices in in several countries. First, the article discuss the recent development and problems of hospital BSC implementation. Second, we review the links of strategic alignment with hospital’s strategy and BSC on weight design, organizational culture and hospital performance. Finally, we explore hospital BSC framework that clarified easy to understand integrative approach to hospital BSC research using contingency theory model.
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KEYWORD
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Cost Accounting, Activity Based Costing, Hospital Accounting, Cost Management, BSC, Balanced Scorecard), Reference Cost, PbR, Payment by Results
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