民國八十四年三月一日政府開始實施全民健保制度，八十七年健保財務出現虧損，健保局於九十一年七月一日開始實施「總額預算制」，屬於支出總額上限制，不只造成醫療院所經營上的困難，更導致各物理治療醫院診所激烈的競爭。業界了解必須以企業經營之模式促進營運，增加生存空間。柯普朗教授與諾頓執行長所發明的劃時代平衡計分卡，逐漸被許多醫療機構所引用。

本論文因鑑於物理治療經營之艱辛，率先以個案研究方式，於北部某醫學中心物理治療組，實施平衡計分卡，其中包含：

1. 縱向策略理論分析「本研究根據全院醫療單位策略地圖的使命，以競爭策略理論包括SWOT分析、BCG矩陣分析、波特五力分析及平衡計分卡理論，對個案醫院物理治療組，做縱向策略理論分
2. 橫向產業結構分析「了解台灣目前物理治療產業結構現況，並以SWOT理論、BCG矩陣理論、波特五力理論，對個案醫院物理治療組，做產業結構分析。」
3. 本研究採個案研究法「包括收集資料、病人訪談、直接觀察、參與觀察、實體觀察及問卷調查。不僅是探索式研究，也是可行性研究。」
4. 員工熱情參與專案團隊積極討論「個案醫院物理治療組成員熱情參與，集思廣益，專案團隊積極討論，審慎決議。」

研究結果得到下列五點結論：
1. 建構物理治療行業導入平衡計分卡及策略地圖完整的參考模式
2. 建立物理治療行業導入平衡計分卡可供參考之程序步驟流程
3. 瞭解個案醫院物理治療實施平衡計分卡之關鍵成功因素
4. 物理治療機構非財務衡量指標重要性提高
5. 健保「總額預算制」引起物理治療經營的質變

The National Health Insurance program was launched on March 1, 1995. To curb the growth of medical expenses and balance the financial deficiency, the BNHI （Bureau of National Health Insurance）started to implement the global budget payment system on July 1, 2002. This measure set the upper limit of medical expenses. which not only to incur the difficulty of hospital management but to trigger the intensive competition in the physical therapy field. To survive in the market, those organizations should utilize the enterprise management model to run business. Actually, the epoch-making Balanced Scorecard developed by Kaplan and Norton is gradually adopted by many medical organizations.
To overcome the difficulties of physical therapy business management, this paper utilize the case study method to apply the Balanced Scorecard to physical therapy section in one northern medical center of Taiwan, which includes：
1. Longitudinal Strategy Theory Analysis「based on the mission of strategy map in the medical center, utilizing the competitive theory including SWOT analysis, BCG matrix analysis, Porter’s five force model and Balanced Scorecard theory.」
2. Horizontal Industrial Infrastructure Analysis「understanding the current physical therapy in Taiwan , and utilizing SWOT analysis, BCG matrix analysis, Porter’s five force model to apply to the case for industrial infrastructure analysis.」
3. Case Study Method「to collect information through patient’s interview、direct observation、participating observation、entity observation and questionnaire. This is not only exploring research but the workable research.」
4. Staff Participation and Project Team Discussion.「the members of physical therapy section participating with enthusiasm, and the team canvassing the various opinions, discussing aggressively and making decisions seriously.」
Five points are concluded from this research：
1. Set up the complete reference model of balance scorecard and strategy map for physical therapy organization.
2. Set up the reference procedures of implementing balance scorecard for physical therapy organization.
3. Seek the key successful factors of implementing balance scorecard in physical therapy organization.
4. Increase the importance of non-financial index in physical therapy organization.
5. The global budget payment system induce the essential change in physical therapy business management.

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