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The Study Of Operating Performance Evaluation Of Mineral Resources Based On Sustainable Development

Posted on:2011-01-09Degree:MasterType:Thesis
Country:ChinaCandidate:J XieFull Text:PDF
GTID:2189360305491254Subject:Accounting
Abstract/Summary:PDF Full Text Request
In spite of the rapid development of global economy, the environment that mankind depend on is in fast deterioration at an unprecedented rate. The problem is particularly prominent today when people pay more attention to sustainable development. As the largest resource consumption and pollution, mineral resource company should undertake the conservation of resources, environmental protection and governance responsibilities. However, no people put resources and environmental protection into the performance appraisal system in the existing performance evaluation system.Firstly, she analyses its theoretical foundations that are the sustainable development theory, stakeholder theory, the theory of circular economy. Then considering the characteristics of mineral resource enterprises, we construct the enterprise performance evaluation system, from the influence to economic, social, and environment, the rational utilization of resources. Through using the expert scoring method, we can owe the importance scores of all the indicators. The AHP method is used to calculate the weight of each indictor. The paper applies the index system to Yi Tai listed company. We select its related data from 2007 to 2009. The immeasurable standard value of the data of 2008 and 2009 multiply the corresponding weights. We can get the total score of the business performance.We conclude that the business performance in 2009 was better than 2008. But we may get an opposite conclusion by using existing system. This mistake will enable the stakeholders to make a wrong decision. So we can conclude it is important to put the sustainable factors into the performance evaluation system.
Keywords/Search Tags:Sustainable Development, Mineral Resources, Company Operating Performance Evaluation System, AHP, Stakeholders
PDF Full Text Request
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