目的：醫院為達永續經營的目標，財務管理及成本控制為重要之一環。本研究在探討使用者如何達到「自主／自助式智慧分析」為目標，運用智慧系統建構視覺化會計圖表應用於醫院管理，以「看圖」方式來幫助管理階層迅速掌握醫療部科營運績效與藥品費用情形，有助管理者洞察要因與制定決策。
方法：本研究為個案實例，分享如何以醫院原有之醫療資訊系統為基礎，運用Excel Power Business Intelligence (BI) 智慧系統建構具備自動化更新的資料倉儲，開發簡單易懂的視覺化資訊圖表。
結果：整合健康保險醫療收入及藥品費用，分析維度從全院營運績效圖、部科營運分布圖乃至個別醫師的績效資訊皆轉換成動態圖表，對於異常分析，BI 系統提供由top-down 角度之下鑽功能及洞悉資料變動之時間軸播放功能，可讓管理者快速掌握各科的經營狀況和成本的耗用情形，使個案醫院的管理更加快速有效。
結論：創新的視覺化圖表取代傳統的報表及比例數字，不管是「泡泡圖」或是「可以下鑽的多維分析」，都在同個整合報表畫面，提供管理者更清楚的訊息，可輔助決策更可用於異常狀況的監控，協助進行例外管理。
Objective: Financial management and cost control are important parameters for hospitals to function sustainably. By converting data into simple charts, “information visualization” could help users in comprehending data quickly and effectively. Our study demonstrates how users applied business intelligence (BI) to build visual accounting charts to view the performance and operational cost of medical departments, and to describe associated trends, opportunities, and potential problems.
Methods: The present study describes the application of Excel Power BI to build an automated-updatable database based on Hospital Information System, and to develop easy-to-understand visualization infographics.
Results: By integrating health insurance, medical income, and medicinal cost, the result of analysis was transformed into dynamic charts, which displayed the hospital’s operational performance, departmental operation distribution, and individual physicians’ performance. In terms of abnormal analysis, the BI system provided a drilldown function and a timeline playback function to give an insight into data changes. It also allowed managers to grasp the operating performance and cost more quickly, and to manage the hospital more efficiently and effectively.
Conclusions: This innovative visualization interface integrated all the related information into a single view. Options of a “bubble chart” or a “drill-down” functions provided managers with clearer information to help monitor unusual situations and to proceed with targeted management strategies.
