ABC 정보를 활용한 목표관리 -서울특별시 보라매병원의 사례

This case introduces the ‘Management By Objectives (MBO)’ initiative in the Seoul Metropolitan Borame Hospital, its features, outcomes, key success factors and the use of ABC information as a means of its implementation tool. Borame Hospital analyzed business performances of each clinical department by comparing them with those of peer hospitals using ABC information such as revenues, costs, profits, and non-financial measures (cost drivers). Physicians, nurses, technicians and administrative staffs working together in each department gathered at the workshop to deal with the issues raised through the analysis. They discussed solutions to overcome their problems and set the clear objectives, performance targets and future plans. The targets and plans have been monitored and evaluated periodically. MBO, experienced for three years, has become a core management system of the hospital. This study differs from the previous MBO case studies in two ways. First, the hospital has used ABC information to implement MBO initiative. Second, it was introduced for the clinical departments, not for the auxiliary ones. In addition, the hospital expanded the usage of ABC information not only for the pay-for-performance scheme for physicians but for the strategy formulation of each clinical department, which is not common in the hospital industry.