8. 3
4
2
5
6
1
7 BSC and
Individual
Scorecard
ขั้นตอนการจัดทำา Balanced Scorecard และ
Individual Scorecard
ตรวจสอบและประเมินผล
(Monitor &
Evaluation)
การปฏิบัติตามกลยุทธ์
(Strategic Execution)
ทำายุทธศาสตร์ให้สมดุล
(Balanced Scorecard)
ทำาการถ่ายทอดและ
สื่อสารยุทธศาสตร์
(Strategy
Communication
& Deployment)
สร้างแรงจูงใจ
และสร้างภาวะผู้นำา
(Motivation &
Leadership Creation)
กำาหนดยุทธศาสตร์
(Strategy Formulation)
ตรวจสอบผลสะท้อน
(Feedback Analysis)
P
A
DC
9. Teamwork
Cross Functional
team
I P O
Passive active
reactive proactive
Super goal
Generalist
Specialist
จำานวน
อายุ
คุณสมบัติ
ประสบการณ์
Efficiency
Effectiveness
Efficacy
Economy
Ethics
System
Style Skill
Shared
value
Strategy Structure
Staff
ตัวชี้วัด 7’s Model
78. Study & analysis
organization structure
( 1)
Cost center identification
& gr ouping
( 2)
Dir ect center deter mination
( 3)
Allocation cr iter ia
deter mination
& cost allocation
( 4)
Full cost deter mination
( 5 )
Unit cost calculation
PSNRPCC
TDCTDCTDC
Cost allocat ion
Direct costIndirect cost
Full Cost
Unit
cost
Aggregation
NPS
TDC
NRPCC= Non rev enue
producing
cost center
RPCC = Rev enue
producing
cost center
PS = Patient serv ice
PP& Ot her = Promotion&
prev ention
LC = Labour cost
M C = Material cost
CC = Capital cost
T DC = Total direct cost
Fixed cost = шҖьъ ѫьъ Ѩѷѳєҕѯюј Ѩѷѕь
шѥєюі ѧєѥц дѥі Ѳў Җэі ѧдѥі з ҕѥоҕѠє
э Ѽѥі ѫк
Sem i-fix ed cost = шҖьъѫьъ Ѩѷѳєҕ
ѤєёѤьыҙдѤэ юі ѧє ѥц дѥі Ѳў Җэі ѧдѥіѝ
з ҕѥлҖѥкз ҕѥшѠэ Ѱъ ь
Var iable cost = шҖьъ ѫьъѨѷѰюі
ѯюј Ѩѷѕьѳюшѥєюі ѧєѥц дѥі Ѳў Җэ і ѧдѥі
њѤчѫѕѥѝ
RCCs = Ratio of
Cost to Charges
Pat ient Charges
by Service group
Pat ient Costs
by Service group
Tot al Cost s
by Pat ient s
Div ided by
num ber of
out put ( Case;
LOS; RW; …..)
LC+ MC+ CCLC+ MC+ CCLC+ MC+ CCLC+ MC+ CC
Variable cost
Semi-variable
cost
Fixed cost
Variable cost
Semi-variable
cost
Fixed cost
Cost
recovery
Cost
Subsidy
Form
……….
Divided
by
num ber of
output
( Visit;
Registry;
…..)
RCCs by service group
( 6 )
Cost r ecover y & subsidize
calculation
RPCC
Processing for analysis hospital
costing
102. DIRECT ALLOCATION (จัดสรรโดยตรง)
STEP – DOWN (จัดสรรครั้งเดียว)
DOUBLE DISTRIBUTION (จัดสรรสองครั้ง)
SIMULTANEOUS EQUATION
(สมการเส้นตรง)
MULTIPLE DISTRIBUTION (จัดสรรหลายครั้ง
107. Study & analysis
organization structure
( 1)
Cost center identification
& gr ouping
( 2)
Dir ect center deter mination
( 3)
Allocation cr iter ia
deter mination
& cost allocation
( 4)
Full cost deter mination
( 5 )
Unit cost calculation
PSNRPCC
TDCTDCTDC
Cost allocat ion
Direct costIndirect cost
Full Cost
Unit
cost
Aggregation
NPS
TDC
NRPCC= Non rev enue
producing
cost center
RPCC = Rev enue
producing
cost center
PS = Patient serv ice
PP& Ot her = Promotion&
prev ention
LC = Labour cost
M C = Material cost
CC = Capital cost
T DC = Total direct cost
Fixed cost = шҖьъ ѫьъ Ѩѷѳєҕѯюј Ѩѷѕь
шѥєюі ѧєѥц дѥі Ѳў Җэі ѧдѥі з ҕѥоҕѠє
э Ѽѥі ѫк
Sem i-fix ed cost = шҖьъѫьъ Ѩѷѳєҕ
ѤєёѤьыҙдѤэ юі ѧє ѥц дѥі Ѳў Җэі ѧдѥіѝ
з ҕѥлҖѥкз ҕѥшѠэ Ѱъ ь
Var iable cost = шҖьъ ѫьъѨѷѰюі
ѯюј Ѩѷѕьѳюшѥєюі ѧєѥц дѥі Ѳў Җэ і ѧдѥі
њѤчѫѕѥѝ
RCCs = Ratio of
Cost to Charges
Pat ient Charges
by Service group
Pat ient Costs
by Service group
Tot al Cost s
by Pat ient s
Div ided by
num ber of
out put ( Case;
LOS; RW; …..)
LC+ MC+ CCLC+ MC+ CCLC+ MC+ CCLC+ MC+ CC
Variable cost
Semi-variable
cost
Fixed cost
Variable cost
Semi-variable
cost
Fixed cost
Cost
recovery
Cost
Subsidy
Form
……….
Divided
by
num ber of
output
( Visit;
Registry;
…..)
RCCs by service group
( 6 )
Cost r ecover y & subsidize
calculation
RPCC
Processing for analysis hospital
costing