台灣90%的牙科醫師皆在基層牙醫診所服務。健保開放以後，牙齒病患的求診人數增加，診所病人求診眾多，牙醫師相當忙碌，自2005年健保實施總額預算制後，投入牙醫界的醫師供給量增加，這時期的牙醫診所競爭開始激烈起來。
而本個案中，A診所的牙醫師院長，面臨競爭增強的時代。經營牙醫診所初期，病患門庭若市，營業收入增加。近年來，隨著牙醫科技的發展，基層院所也為患者提供更多，更先進的治療，營業額也逐漸增長。只有財務業績的增加，並非代表診所未來的前景光明，必須開始轉型改變，並思考診所的策略何在? 牙醫師院長希望以平衡計分卡的四個構面來思維，建立診所的長期競爭優勢。
1.從學習力構面來加強診所助理的教育訓練。妥善照顧好患者，並增加信任度。
2.進行內部流程的改善。能縮短就診的時間，並有效率的完成醫療工作。
3.考慮到顧客的層面。提供給患者舒適的看診空間，並尊重個人隱私的需求，採客製化的型態來為患者服務。
4.達到財務的績效成長。吸引專業醫師人才，以提升醫療服務的品質，經營創造優質口碑，預約看診人數增加，在財務績效上有顯著成長。

90% of the dentists in Taiwan work at the local dental clinics. After the opening of National Health Insurance in Taiwan, the demands for dental treatment have been increasing, and the outpatients had many consultations, so dentists were quite busy. Due to the implementation of the Total Health Care Budget in 2005, the supply of the profession dentists in the dentistry industry has increased at the same time.
In this case, the superintendent of the Dental Clinic A faced an era of the competition. At the beginning of the opening of the dental clinic, the income from the dental treatment increased. In recent years, with the development of digital technology, local dental clinics have provided more and more advanced treatments for patients, and their profits have gradually increased as well. Only the increase in financial performance does not mean that the future of the clinic is bright. We must start to transform and make a change, and think about the strategic development of the dental clinic. The superintendent of the Dental Clinic A uses the four facets of the balanced scorecard to consider and establish the long-term competitive advantage of the clinic.
1. Strengthen the education and training programs to the clinic assistants . Taking good care of their patients to earn their trust.
2. Improve internal processes. It can shorten the time of medical treatment and complete medical work efficiently.
3. Consider the customer level. Providing the comfortable space for their patients , respecting their personal privacy, and offering the customized services to the patients.
4. Achieve financial performance growth. Hiring the professionals to work at the dental clinic to improve the quality of the medical services, creating high-quality business reputation , increasing the number of the patients and gaining the significant growth in financial performance.

中文文獻
1. 中央健保署，檢自:http://www.nhi.gov.tw/
2. 王京剛,(2012) 。一看就懂的麥克波特竟策略。台北:雅各文創有限公司。
3. 中華民國牙醫師公會全國聯合會，檢自:http://www.cda.org.tw/
4. 中華牙醫學會，檢自http://www.ads.org.tw
5. 朱道凱譯，(1999)，平衡計分卡-資訊的策略管理工具。台北:臉譜文化。
6. 洪清麟 (2009) 。牙醫診所顧客經營與關係行銷管理-以台中市牙醫診所為例。未出版碩士論文，逢甲大學,台中。
7. 財團法人醫院評鑑暨醫療品質策進會，檢自 http://www.jct.org.tw/
8. 國民健康署,檢自 https://www.hpa.gov.tw/
9. 國家發展委員會，醫療服務醫療保健及照顧服務業，檢自:
https://www.ndc.gov.tw/News_Content.aspx?n=01B17A05A9374683&sms=32ADE0CD4006BBE5&s=705D393B40270A6D
10. 勞動部，牙醫師各階段訓練，檢自: 勞動部資訊網
https://www.mol.gov.tw/media/1380923/bb24.pdf
11.楊銘欽，(2008)。醫療健康產業平衡計分卡理論與實務。台北:華杏出版社。
12.蔡恒惠，期盼口腔衛生師的立法來提升民生活品質減少醫療負擔,康健雜誌,檢自:https://www.commonhealth.com.tw/book/bookTopic.action?nid=306
13.臺灣牙周病醫學會，檢自:http://www.twperio.org.tw/
14.衛生福利部，106年醫事機構現況及服務量統計年報，檢自:https://dep.mohw.gov.tw/DOS/lp-4033-113.html
15.衛生福利部，指定辦理本計畫之醫療機構及訓練課程相關查詢，檢自:https://dpgy.mohw.gov.tw/Reporting/DPGY_D_RPT06/ViewReport.asp
16.衛生福利部，修正「專科醫師分科及甄審辦法」第二條，關於醫療衛生機構有關稅收政策的通知。