Learning Objective #1: Discuss the performance measurement system for the hospital nursing units

Learning Objective #2: Discuss the balance between financial and nonfinancial indicators for the hospital nursing units

---

Title : Development of the Balanced Scorecard (BSC) for the Hospial Nursing Units Purpose : he purpose of this study was to develop the Balanced Scorecard (BSC) for hospital nursing units. A conceptual framework based on the BSC developed by Kaplan & Norton (1992) was applied to nursing units in order to develop the Balanced Scorecard. Method : This study was a methodological study to develop an instrument for performance management. The development process consisted of five stages : 1. identifying the perspectives of nursing units, 2. drawing up strategies for nursing units, 3. drawing up critical sucess factors according to strategies, 4. developing performance measurement indicators for nursing units, 5. demonstrating the relationship among the performance measurement indicators. Result : 8 strategies, 15 critical sucess factors, 15 performance measurement indicators for hospital nursing units were derived from the 4 perspecrives of BSC. The relationships among the 15 performance measurement indicators were schematized. Conclusion : The result of this study show that a framework as a performance management tool for nursing units.