| |
著者: Gloria J McVay, David J Cooke
雑誌名: Healthc Financ Manage. 2006 Oct;60(10):100-2, 104, 106 passim.
Abstract/Text
Beyond budgeting transcends the limitations of traditional budgeting by replacing fixed financial targets with targets based on key performance indicators. For Park Nicollet Health Services, the decision to implement beyond budgeting coincided with a larger move to adopt a Lean approach to management. Park Nicollet's process to implement beyond budgeting-from submission of the initial proposal through two test runs with process refinements to full implementation-lasted about one year, from January 2005 to January 2006.
PMID 17040037 Healthc Financ Manage. 2006 Oct;60(10):100-2, 104, 106 passim.
|
