[Application of the balanced scorecard in nursing practice].
Kaplan and Norton's balanced scorecard (BSC) was developed in 1992. It was designed to be both a performance framework and a management methodology. The BSC enables an organization to convert its mission and vision into specific strategic objectives across four perspectives: (1) the financial perspective, (2) the customer perspective, (3) the internal business process perspective, and (4) the learning and growth perspective. Emphasis is focused on the balance of internal and external, outcome and future, and subjective and objective measures. Currently, some health care organizations have implemented the concept of the BSC as a performance measurement tool and are convinced that the BSC can be of great value to an organization. This paper provides development of the BSC and its application in the health care system and nursing practice.
Huang
Tsai-Yu
TY
Armed Forces Taichuang General Hospital, Taiwan, ROC.
Chwo
Miao-Ju
MJ
D009731:Nursing Audit / Q000379:methods*; D009736:Nursing Process / Q000592:standards*