지방의료원 균형성과표 모형의 실증연구
An Empirical Study on Applying of the Balanced Scorecard for Regional Public Hospitals in Korea
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This empirical study was performed to verify the balanced scorecard(BSC) model which has been applied by a lot of domestic and foreign global corporations would be utilized in regional public hospitals that overcome their own business troubles. As the analysis of the relationship between financial performance and performance indicators in BSC, the hypotheses and BSC model were adapted in the verified former study, the survey, the factor analysis, the regression analysis, and path analysis. First, the compensation for gains in learning and growth are directly related to the internal process efficiency, but the job fitness and the education don't have any connection with the internal process efficiency. Second, the compensation for gains in learning and growth are concerned with the customer satisfaction, such as the price satisfaction, the quality satisfaction, the medical service satisfaction, and the public information service satisfaction. However, the job fitness only are related to the medical service satisfaction and the public information service satisfaction. Besides, the education doesn't have any causal relationship between the customer satisfaction of performance indicators. Third, the job improvement activities in the internal process efficiency have a causal relationship with all of performance indicators in the customer satisfaction. On the other hand, the application of automatic control system in the internal process efficiency is related to the quality satisfaction and the public information service satisfaction. Forth, the job improvement activities in the internal process efficiency are concerned with the operating income to sales ratio in financial performance, but the automatic control system has no influence on the financial performance(return on sales, ROS). Fifth, the customer satisfaction doesn't affect on the financial performance(ROS). As a result, employees in regional public hospitals who are influenced on compensation for gains in learning and growth is given rise to enthusiasm for their work. The internal process efficiency is directly affected by the learning and growth and also have the causal relationship with the financial performance.
Abstract
This empirical study was performed to verify the balanced scorecard(BSC) model which has been applied by a lot of domestic and foreign global corporations would be utilized in regional public hospitals that overcome their own business troubles. As the analysis of the relationship between financial performance and performance indicators in BSC, the hypotheses and BSC model were adapted in the verified former study, the survey, the factor analysis, the regression analysis, and path analysis. First, the compensation for gains in learning and growth are directly related to the internal process efficiency, but the job fitness and the education don't have any connection with the internal process efficiency. Second, the compensation for gains in learning and growth are concerned with the customer satisfaction, such as the price satisfaction, the quality satisfaction, the medical service satisfaction, and the public information service satisfaction. However, the job fitness only are related to the medical service satisfaction and the public information service satisfaction. Besides, the education doesn't have any causal relationship between the customer satisfaction of performance indicators. Third, the job improvement activities in the internal process efficiency have a causal relationship with all of performance indicators in the customer satisfaction. On the other hand, the application of automatic control system in the internal process efficiency is related to the quality satisfaction and the public information service satisfaction. Forth, the job improvement activities in the internal process efficiency are concerned with the operating income to sales ratio in financial performance, but the automatic control system has no influence on the financial performance(return on sales, ROS). Fifth, the customer satisfaction doesn't affect on the financial performance(ROS). As a result, employees in regional public hospitals who are influenced on compensation for gains in learning and growth is given rise to enthusiasm for their work. The internal process efficiency is directly affected by the learning and growth and also have the causal relationship with the financial performance.
참고문헌 (27)
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