Study On The Design And Application Of A Coal Enterprise Performance Evaluation System Based On BSC

The advancement and rationality of the performance evaluation system determines the objectivity and authenticity of a company's performance evaluation results.It translates macroscopic strategic vision into daily work guide,which makes a company no longer only focus on the short-term profit,but also the sustainability of operation.After many years,as the performance evaluation system theory and practical experience keep varying,the methods of the performance evaluation become more and more.However,there is still not a standard advanced efficient system.Therefore,once a company chooses a wrong system or operates it incorrectly,it's incidentally to make the results inaccurate,non-objective and unreal.China is the country which produces coal and consumes coal the most.Coal is the most commonly used energy and also the most important industry raw material.Abundant coal resource could provide efficient guarantee for our country's economic development and it plays an important pillar role in economy.The rise and decline of the coal industry will influence many other industries,such as the electricity,steel and metallurgy,etc.But in recent years,the price of oil kept falling,the coal companies blindly expanded their scales and green development became a proposed theme.All such phenomenon brought pressure on coal development.Coal products surplus appeared.At present,the supply of coal is more than the demand and the production and operation are costly,as the coal price keeps reducing,this industry is worth worried.What should be done now is through the innovation of management methods to improve the business performance and make this industry at the vantage ground.Building a set of performance evaluation system which considering the company characters and development is the most important mission to solve the problems involved above.A coal company,as a representative in the southwest region in this industry,also faces with some of the above problems.In this paper,A coal company will be the research object,combined with its internal and external environment,there are analyses of its current use of the performance evaluation system and the introduction of the need for balanced scorecard.Combined with A coal company's strategic planning for the next five years,the evaluation system is optimized,the performance evaluation system of the balanced scorecard is designed,and the evaluation index is quantified by the analytic hierarchy process.BSC performance evaluation systemtakes into account the social nature of state-owned enterprises,A coal company itself and the characteristics of the existence of the coal industry,to multi-dimensionally evaluate A coal business performance comprehensively.Although this article is based on A coal company to build a balanced scorecard comprehensive performance evaluation system,A coal has the common characteristics that other companies also have,as well as the market environment they are facing.Thus for the whole coal industry,this article also offers certain references for other coal companies in the performance evaluation.