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Research On The Performance Evaluation System Of Oil Enterprise Based On The Balanced Scorecard

Posted on:2013-12-28Degree:MasterType:Thesis
Country:ChinaCandidate:H YangFull Text:PDF
GTID:2249330374966052Subject:Accounting
Abstract/Summary:PDF Full Text Request
In view of the problems of China’s oil consumption pressure and the hardimplementation of the performance evaluation standards in domestic enterprises, this papermainly takes the development of the performance evaluation system of our oil enterprise asresearch background, aiming at breaking the barriers of the hardness for the theory ofbalanced scorecard entering into the performance evaluation system of oil enterprise. Buildthe balanced scorecard system focusing on safety and environment which is specific in oilenterprise. Combined with the theory of strategy map, turn the balanced scorecard from staticto dynamic. And it could provide some help in the application and implementation of thetheory of balanced scorecard in Chinese oil enterprise. Employ the advanced managementtool, the balanced scorecard, to build the new performance evaluation system of our Chineseoil enterprise. It fits the oil enterprise strategy. And it really improves the performance of oilenterprise and has some theoretical and practical significance.This paper takes the performance evaluation system of oil enterprise as the studyingobject. The characteristics of the performance evaluation system of oil enterprise and theadvantage of the balanced scorecard determine the necessity of importing the balancedscorecard. Introduce all levels of the balanced scorecard indicators into the performanceevaluation system of oil enterprise. The characteristic of the Balanced Scorecard is that italways takes the enterprise strategy as its core during the management. The establishment ofthe long-term strategy of oil enterprise guides the direction of indicator selection. In thecalculation of the weight of each index, we mainly employ a hierarchical and analyticalmethod with qualitative and quantitative combination. Employing this method to calculate theweight makes the performance evaluation system more rational and scientific. Combined withspecific case studies, the theory of the balanced scorecard is applied in the performanceevaluation system of Changqing oil field. It makes the vision and the long-term developmentstrategy of Changqing oil field clear. And design the specific performance evaluation system.Combined with the corresponding data of Changqing oil field, employing the hierarchical andanalytical method to calculate the weight of the indicators and the consistency test, analysisand deal the data of all levels, and verify the integrated model of the performance evaluation.The studies above have shown that the balanced scorecard is a new performance evaluation system adapted to the needs of the oil enterprise.
Keywords/Search Tags:oil enterprise, balanced scorecard, performance evaluation, strategy map, evaluation indicator
PDF Full Text Request
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