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Research On The Application Of Balanced Scorecard In The Performance Evaluation Of Hebi No.6 Coal Mine

Posted on:2019-12-23Degree:MasterType:Thesis
Country:ChinaCandidate:Z CaiFull Text:PDF
GTID:2371330566991600Subject:Accounting
Abstract/Summary:PDF Full Text Request
Evaluating the performance of enterprises is beneficial to improve their management level,and it plays an important role in the implementation of the enterprise's own advantages.In order to make the long-term development of enterprises,the establishment of a set of appropriate and effective performance evaluation system is the trend.The balanced scorecard is a set of comprehensive performance evaluation system,which is designed for different enterprise characteristics.It connects the enterprise's strategic goal and performance evaluation closely.It is oriented by the Enterprise Strategy and makes each department,there is a direction for employee effort at all levels.The balanced scorecard combines the financial and,non-financial dimensions of a business and integrates long-term strategies with short-term objectives.As a big country of coal reserves in the world,the development of coal industry plays an important role.So far,however,the evaluation of the performance of coal enterprises in China is mainly evaluated by a single financial index,which leads to one-sided results of performance evaluation,which can not realize the ultimate strategic goal of the enterprise,that's holding back the future of the company.Therefore,it is very important to design a scientific and reasonable balanced scorecard performance evaluation system for the unique development characteristics of coal industry in our country.Based on the relevant theory of performance evaluation,this paper is deeply in the crane coal six mine,through the analysis of the recent development,problems and reasons of the performance evaluation of crane coal six mine,the paper points out that the current performance evaluation of the enterprise is not in line with its strategic goal,and the index of performance evaluation is too single,the monitoring mechanism of performance evaluation is not reasonable and the incentive mechanism of performance evaluation is not perfect enough,this series of problems caused by the performance evaluation system of crane coal six mine make it impossible to objectively evaluate the overall performance of the Enterprise;according to the industry characteristics of coal Industry and the actual development of crane coal six mine,the strategic goal of crane coal six mine will be completed as the development policy,a set of scientific and comprehensive evaluation Index system is designed from five aspects of finance,customer,safety and environment,internal operation and learning and growth;by using the analytic hierarchy process and the performance evaluation index system of the weights of each index,and to build a performance evaluation system of development characteristics of crane coal six mine is the crane;A balanced scorecard performance evaluation system was established to evaluate the performance of the crane coal six mine for the three years 2014-2016,according to the indexes of crane coal six mine,each dimension is proposed for the enterprise to ensure the effective operation of the balanced scorecard performance evaluation in the crane coal six mine,thus further enhancing the management of the crane coal six mine deposits,push forward the crane coal six mine to walk a long-term development road.
Keywords/Search Tags:Balanced score card, Performance evaluation, Coal enterprise, Five-dimensional evaluation system
PDF Full Text Request
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