Objectives: The responsibility center system is one of the valuable managerial techniques for hospital administrators to enhance cost constraint and allocate resources effectively. The purpose of this research is to figure out the viewpoints of different attribute personnel regarding the priority factors in implementing the responsibility center system at one teaching hospital. The analytical results of the critical factors not only provide a reference for this sampling hospital while revising the system but also serve as a reference for other hospitals to ensure the responsibility center system is implemented smoothly. Method: We developed the questionnaire by using the Analytical Hierarchy Process and the questionnaire is composed of 6 critical factors and 22 sub-alternatives. The opinions from department heads of the selected hospital are gathered. Results: 157 questionnaires were delivered and the response rate was 54.78%. Altogether, 84 valid questionnaires were analyzed. The survey data shows that both medical and administrative staff, rank as the first priority of critical factors as "Performance Indicators Aspect" and the top two sub-alternatives as "Financial Reward" and "Performance Indicator-Actual amount vs. Budget" in implementing the responsibility center system. Nevertheless, there were no consensuses on the rankings of other critical factors and sub-alternatives between medical and administrative staff. Conclusion: The result of this study pointed out that the different attribute personnel in a hospital would pay attention to different aspects of the responsibility center system. This finding suggested that opinions from those who are in different departments of a hospital should be taken into consideration while planning or revising the responsibility center system.
|頁（從 - 到）
|Taiwan Journal of Public Health
|已發佈 - 2月 2006
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