對於知識的價值，到目前為止並沒有一個明確而有效的衡量模式，儘管有許多研究試圖發展衡量知識價值的模式，似乎難有固定的衡量模式，本研究引用Ahn and Chang（2004）所提出知識衡量方法，採取以績效為導向的知識管理方法或稱之為KP3方法論，目的在於衡量知識對於企業經營績效貢獻程度。

　　本研究是以KP3方法論來衡量國內醫療產業知識生產效率，利用經濟分析的原則，採用較具彈性的資料包絡分析法（Data Envelopment Analysis, DEA），透過KP3方法論衡量知識對於企業經營績效貢獻程度，並藉由產品及流程二階段評估概念及醫療知識藉由醫療績效產生邏輯性的連結，探索組織及醫療知識本身的生產效率，並提供醫院管理者未來推行知識管理專案時之參考依據。

　　透過KP3方法論及統計檢定本研究發現1.從總體經營績效來看，樣本醫院勞動、資本及知識投入與財務績效及組織績效在CCR模式與BCC模式下之相對效率值並無顯著差異；2.以勞動投入與財務績效及組織績效在CCR模式下，其相對效率會因不同權屬別而有顯著性的差異；3.以資本投入與財務績效及組織績效在CCR模式下，其相對效率會因不同評鑑別而有顯著性的差異；4.以產品知識投入與財務績效及組織績效在CCR模式下，其相對效率會因不同評鑑別而有顯著性的差異；5.以流程知識投入與財務績效及組織績效在CCR模式下，其相對效率不因樣本醫院不同種類而有顯著性的差異；6.結合KP3方法論架構及資料包絡分析法探索出研究樣本相對無效率醫院中對其經營績效貢獻度最佳及是差的知識投入因子，以為醫院管理者參考依據；7.除了應用KP3方法論發現在不同樣本醫院中對經營績效貢獻度的知識外，透過總樣本醫院經營績效與人力效率、資本效率、產品知識效率及流程知識效率之相對應管理矩陣，本研究發現在人力效率上公立醫院大於私立醫院，在資本使用效率及產品知識相對效率上醫學中心大於區域級教學醫院。

　　今日的醫療知識經過世代累積已經發展出許多了不起的醫學技術，特別是醫學診療能力的進步，透過知識的交換及技術的更新，許多以前無法發現或確知的病症都在醫院的診斷中一一現形，並加以治療，換句話說，診療技術的進步造就醫療事業的蓬勃發展，醫院用人增多，資產增加，求診者眾，社會更能體會醫院的價值。

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