自治体病院におけるバランスト・スコアカード導入と財務指標の相関関係 –BSC 導入前後における財務指標の変化–

抄録

While it is believed that the introduction of Balanced Scorecard can contribute indirectly to management decision making, the correlation with financial indicators has not been sufficiently discussed. From the first, municipal hospitals do not pursue financial growth as an outcome, so there has not been a focus on their financial affairs. However, from the perspective of the alignment of their public nature with cost performance required by municipal governments, their finances are considered a condition for their continued operation. Taking this perspective into account, if Balanced Scorecard is viewed as a management system for strategy formulation, research is necessary with a focus on what sort of correlation with financial indicators exists through the accrual of intangible assets as a result of its introduction to municipal hospitals. By analyzing changes in the financial indicators of municipal hospitals, it will be possible to determine the appropriate allocation of resources, as well as contributing to the streamlining of management.