Research On Performance Evaluation Of A Coal Enterprise Based On Five-dimensional Balanced Scorecard

Coal resources are the most basic energy in many of China's energy resources.Due to the rapid development in the past decade,China's coal companies have achieved significant economic benefits,while their own performance management levels are low,lack of awareness of environmental protection and social responsibility.Lack of such issues has seriously affected its own development.Therefore,it is urgently necessary to construct a set of enterprise performance evaluation system that comprehensively considers the characteristics of coal enterprises and adapts to the development through the innovation of management methods to comprehensively measure the performance management level of coal enterprises.When combing the existing literature,it is found that many companies still use traditional performance evaluation methods.Therefore,this paper intends to use the four dimensions of the balanced scorecard as a theoretical basis,integrate the environmental dimension into the traditional balanced scorecard,and construct a five-dimensional balanced scorecard enterprise performance evaluation system.The company's performance management status is fully evaluated.Therefore,this article has read a large number of literatures and case studies on the implementation of the Balanced Scorecard in China's domestic coal companies,and has combed and statistically analyzed the literature and periodicals of coal enterprises using balanced scorecards.The logical relationship between the Balanced Scorecard system and the company's performance management;then,for the coal company A company over-focusing on financial indicators and ignoring non-financial indicators,performance management goals and strategic objectives out of balance,performance assessment ignore environmental factors such as their own performance Management issues,put forward the integration of environmental factors as an independent dimension into the four dimensions of the traditional balanced scorecard.and build a new model for the performance evaluation of the 5D balanced scorecard,hoping to help coal companies combine their own characteristics while increasing their Focusing on environmental factors and other non-financial indicators,A company will be transformed into a green sustainable development direction,so that it will assume more social responsibilities and provide enterprises with a performance evaluation model more in line with modern management;and finally,through In-depth interviews with business executives and questionnaire surveys The data obtained will be evaluated and judged by means of level analysis and expert scoring,and the company's performance evaluation results using the five-dimensional balanced scorecard will be analyzed,and relevant recommendations will be made and corresponding implementation will be formulated.Safety precautions.