Korea Journal of Hospital Management (한국병원경영학회지)
- Volume 13 Issue 2
- /
- Pages.1-19
- /
- 2008
- /
- 1226-6299(pISSN)
Hospital BSC Framework Using Contingency Theory Model
상황이론에 의거한 병원BSC 연구모형의 설계
- Yook, Keun-Hyo (Dept. of Accounting, Pusan University of Foreign Studies)
- 육근효 (부산외국어대학교 회계세무학부)
- Published : 2008.06.30
Abstract
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.
Keywords
- Cost Accounting;
- Activity Based Costing;
- Hospital Accounting;
- Cost Management;
- BSC(Balanced Scorecard);
- Reference Cost;
- PbR(Payment by Results)