한국병원경영학회지 (Korea Journal of Hospital Management)
- 제16권3호
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- Pages.57-74
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- 2011
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- 1226-6299(pISSN)
종합병원의 비재무적 요인이 재무성과에 미치는 영향 - BSC 기법을 중심으로
Effects of BSC Model's Non-financial Factors on Financial Performance in General Hospitals
- Yang, Jong-Hyun (Department of Health Administration, Inje University) ;
- Chang, Dong-Min (Department of Health Administration, Inje University)
- 투고 : 2011.07.19
- 심사 : 2011.08.22
- 발행 : 2011.09.30
초록
The purpose of this study is to analyze the relationship between the BSC model's non-financial factors such as learning and growth, internal process, customer and financial factor in general hospitals. To achieve research purpose, the data were collected from 293 employees of 5 hospitals using a standardized questionnaires which were constructed to include BSC model, and applied the structural equation modeling to examine the relationship between non-financial and financial factor. The results show that the learning and growth factor of the model has positive effects of the internal process and customer factor. The internal process and customer factor are strongly related to financial factor. Hospitals have to know non-financial factor which has positively relate to financial factor. Therefore, the results of this study help to enhance the health care center to become aligned and focused on implementing the long-term competitive strategy. This study proposes an effective performance indicators for general hospitals and it is expected to be likely to have positive influence upon enhancing services of general hospitals.