The Coal Enterprise's Performance Measure Based On The Balanced Scorecard

The measure of enterprise performance is the hot topic of management science continuously, which is also one of business management difficult. Establishment and carrying out science reasonable enterprise achievements appraisal system, is helpful behavior in the correct guidance enterprise, seeks reason to enhances the enterprise competitive power, achieves the enterprise strategic target to have the vital role as soon as possible. At present, our country enterprise's achievement methods are backward, in the appraisal content by the financial appraisal primarily, which ignores the importance of intangible assets and intellectual assets. This situation goes against with global competitions in information times, and also against with the trend of strategic management of enterprises. For this reason, enterprise's traditional performance evaluation system ought to be improved.Starting from development of the theory within China and foreign companies, the paper analyzes several emerging enterprise achievements assessment methods through the contrast, determined Professor Kaplan proposed Balanced Scorecard theory most suits our country enterprise. BSC includes four factors: financial, customer, internal business and innovation and learning. There into the non-finance indictors within relationships of cause and effect altogether act as facilitator of future financing performance. Exemplified by BH coal mine, this article analyzes its evaluation system with its development. By introducing the advanced BSC practices of foreign companies, the performance evaluation system with four factors set up in the coal mine. And the quantitative method is taken in this text to evaluate the system performances. The purpose of the article is not only to design an evaluation model for enterprises but also lead managers turn their attentions from single finance indictor to the balance of finance and non-finance, external and internal, lagging and leading indictors, further exam the performances from the strategic view.