STRATEGY IMPLEMENTATION USING BSC IN A HOSPITAL ORGANIZATION: PRACTICE OF DEVELOPING INTANGIBLES

Hiroshi Umeda, Takasaki City University of Economics, Japan

Published in

INTERNATIONAL JOURNAL OF BUSINESS STRATEGY
Volume 18, Issue 2, p29-38, October 2018

ABSTRACT

This paper examines how to develop intangibles in a hospital for using balanced scorecard (BSC). Ebina General Hospital, Japan introduced BSC as a strategic management system. In order to execute the strategy visualized by the BSC, it is necessary to connect strategic objectives with actual behaviors in workplace, and this process is called “cascading”. We find that cascading to execute the strategy lead to the result of creating intangibles to achieve strategic objectives. According to the analysis, intangibles such as human assets, information assets, and organizational assets are developed. Also through cascading strategic objective into lower manager, the change of awareness occurred among the staff. They used to wait for instructions from physicians, but they started to think by themselves to support physicians.

Keywords

intangibles, BSC, organizational design, cascading


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