Research On Performance Evaluation Of T Coal Enterprise Based On Balanced ScoreCard

Coal is the basic energy in our country,and occupies the main position in our energy system.Influenced by the structural reform of the state supply side and the policy of coal industry to remove capacity,the coal price has rebounded and tended to be stable.However,with China’s economy entering a new normal,coal enterprises have entered a period of transformation and upgrading due to a large number of diversion of employees,lack of confidence in future development and other serious problems.At present,the performance evaluation methods of most coal enterprises in China are still relatively backward.Therefore,in the new era,China’s coal enterprises must take the strategy as the guidance,implement the development requirements of the transformation of national new and old kinetic energy,get rid of the traditional development mode of investment as endogenous power and pay attention to financial results,and shift the focus of work to innovation-driven,fine management and improve the quality of operation.As a new type of performance management system,the Balanced Scorecard fully embodies the comprehensiveness of its methods and the scientificity of index selection,and has the guiding significance for performance management of enterprise.This paper aims to make it possible for coal enterprises to introduce balanced scorecard for performance evaluation,focusing on the characteristics of coal enterprises,and striving to improve the internal operation efficiency,innovative management methods and concepts,so as to improve the fine management level of enterprises.The performance evaluation method based on Balanced Scorecard not only pays attention to economic benefits,but also focuses on social benefits.A new attempt has been made to the performance evaluation mechanism of coal enterprises to ensure the long-term development of enterprises.In this paper,literature research,case analysis,analytic hierarchy process and comparative analysis are used to sort out the literature of performance evaluation using balanced scorecard at home and abroad.Based on the research of relevant scholars at home and abroad,the current situation and problems of performance evaluation of T enterprises are deeply analyzed,and according to the characteristics of coal industry and the reality of T enterprises,on the basis of the specific research object of T enterprises.Standing at the height of the strategic goal of the enterprise,adding the dimension of safety and environment,the performance of T enterprise is evaluated comprehensively and objectively from five aspects: finance,customer,safety and environment,internal process and learning and growth.The weight of each index is determined by analytic hierarchy process,and a perfect performance evaluation system of T enterprise is established.Finally,the performance evaluation system is used to test the performance in 2017,and the test results are analyzed according to the scoring situation,and relevant suggestions are put forward to achieve the overall sustainable development of enterprises.At the same time,it has certain reference and guiding significance for the implementation of the Balanced Scorecard in other coal enterprises.