The Construntion Of W Coal Mine’s Performance Evaluation System Based On Balancescore Card

As the market economy developed to the present stage, a set of effective performance evaluation Will help enterprise to achieve the faster and more effective development in the fierce competition environment nowadays. However, the traditional performance evaluation system is more focus on the assessment of the financial indicators, and pay less attention to the index of the process in the product activities and management activities in enterprise. Nowadays the economic environment has already become more and complex, so the traditional performance evaluation system has already been unable to provide the true and comprehensive analysis and evaluation to enterprise production and business activities. The enterprise must establish an more scientific and reasonable performance evaluation system, it Will guide the behavior of enterprise mangers and employees, and achieve the use to promote the ability of enterprise created values. The balanced scorecard is a set of evaluation index system Which combined the index of production and management activities. It has not only limited in the financial index, it consider the influence of the customer factors, the process of product factors and the ability of learning and growth factors in the enterprise product and management. It is a comprehensive and dynamic evaluation system,and the index of the system can be adjusted according to the reality of enterprise. The Balanced Scorecard combine the enterprise strategy With the performance evaluation system. And using the enterprise strategy guide the enterprise performance evaluation index design, using the performance evaluation system implement the enterprise strategy.This article use the W coal mine Which is in urgent need of the advanced performance evaluation system as the research object. According to the strategic objectives of enterprise, building a Balanced Scorecard performance evaluation system based on the reality of W Coal Enterprise, making the evaluation system guiding the enterprise to create wealth, assessing the management performance. And the evaluation will assess the various department and individual related with produce, and the performance evaluation system will combine with the enterprise salary incentive mechanism to promote the implementation of the advanced enterprise performance evaluation system. This article is structured as follows:it is divided in three part. The first part involved chapter one and chapter two. It is the description of research background, purpose, significance and research status at home and abroad of this article, and give the topic of this article. Then it describes the theory and concept of the performance evaluation, the development stage and concept of the Balanced Scorecard. The second part involved from chapter three to chapter five. It introduces the basic situation of W coal mine, analysis of present situation of performance appraisal of W coal mine, and combined the economy with the internal and external environment, using SWOT analysis analyzed the advantages and disadvantages, the competitive environment opportunities and threatens of W coal mine in recent years. It is the useful information for making the strategic map. And it mainly uses the Balanced Scorecard model, first formulated W coal mine enterprise strategy, and draw the strategic map, showing the strategic objectives of the enterprise in a more intuitive method is more clear. Then it designs the new performance appraisal system and the index based on enterprise strategy of W coal mine. At last, it using the Weight design performance appraisal system for enterprise level analysis method, and the enterprise’s performance appraisal infiltrated into various departments and individuals, to promote the implementation of the new performance appraisal system using the compensation incentive mode. The third part is mainly the chapter six. It is a summary of this thesis, mainly summarizing the goals to be achieved, and the analysis of the problem still exists and summarized in this paper.The research results of this paper are mainly embodied in:first, the state-owned coal enterprises as a case study, the Balanced Scorecard ideas into the design of performance evaluation system of enterprise. Second, according to the enterprise strategy and gradation analysis, design of enterprise performance evaluation index included in financial, internal processes, learning and growth and customers of four dimension index. Third, the penetration of enterprise performance evaluation index assess the enterprise individual, and combined the individual index evaluation With compensation. At the same time, this article has some deficiencies as follow:the new performance evaluation system based on Balanced Scorecard has not implemented in W coal mine, so there is no reasonable expectation for the implementation of the difficulties and the adjustments. When the new performance evaluation implement in enterprise, the advice of the expert should be listened and the previous experience should be considered.