병원조직의 전략, 관리통제시스템, 그리고 성과에 관한 연구 = The Study on Strategy, MCS, and Performance in Hospital Organizations

다국어 초록 (Multilingual Abstract)

MCS should be designed to complement management's objectives and to support the strategies. There has been a growing interest in the relationship between strategy and management control systems in profit organizations. This study has important implications for hospital management practices.
The first objective of this study was to examine the relationships between strategies, MCS, and organizational performance. Strategies were constructed based on Prospector and Defender of Miles and Snow(1978) classification. It was to try to identify groups of organizations using similar strategies and MCS and analyse the impact of these on performance.
The results of the study are as follows : First, the result suggests that prospector strategy had significantly positive effect on diagnostic MCS and interactive MCS. And MCS had significantly positive effect on performance. The results also confirmed causal relationships among strategy, MCS and performance. Second, the study suggests that the prospector strategy was associated with the higher score in performance.

국문 초록 (Abstract)

조직에서 전략을 효과적으로 수행하기 위해서는 그에 적합한 관리통제시스템이 필요하다. 이러한 전략과 MCS의 관련성은 영리조직에서 중요한 관심사로 연구되었다. 병원경영이 중요해지는 시점에서 병원조직을 대상으로 한 전략과 MCS에 관한 연구는 의미가 있을 것이다.
본 연구에서는 병원의 전략을 Miles와 Snow(1978)의 전략유형을 이용하여 전략이 MCS에 미치는 영향, MCS가 성과에 미치는 영향을 분석하였다. 그리고 전략유형과 각 MCS 이용정도에 따른 성과차이를 확인하였다.
연구 결과를 요약하면 다음과 같다. 첫째, 병원에서 공격형 전략의 특징이 강해질수록 진단적 MCS와 상호작용적 MCS에 유의한 정의 관계를 나타냈으며, 각 MCS는 성과에 유의한 정의 관계를 나타냈다. 둘째, 공격형 전략이면서 진단적 MCS와 상호작용적 MCS를 많이 이용하는 집단의 성과가 높게 나타났다.

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