18.97.9.170
18.97.9.170
close menu
Candidate
종합병원의 비재무적 요인이 재무성과에 미치는 영향 -BSC 기법을 중심으로
Inveted Article : Effects of BSC Model`s Non-financial Factors on Financial Performance in General Hospitals
양종현 ( Jong Hyun Yang ) , 장동민 ( Dong Min Chang )
UCI I410-ECN-0102-2012-320-002986269

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.

[자료제공 : 네이버학술정보]
×