Abstract
A questionnaire survey was conducted to evaluate the utilization and effect of the balanced scorecard (BSC) in 1496 acute care hospitals which adopt DPC/PDPS, diagnosis procedure combination/per-diem payment system. According to the result, hospitals which introduce the BSC into the organizations are increasing ; however, considerable room for improvement of operation was observed. Most hospitals positively evaluate the effect of BSC, and such positive evaluations are particularly observed in items which were highly expected. Additional research is needed to discuss the effect of utilization of BSC.
