The Construction And Application Of Performance Evaluation System In Coal Enterprises Based On The Research Into Eva And Balanced Scorecard

As one of the basic energy resources in China,the coal resource occupies a critical position in the national economy.In recent years,with China's economy has entered a new normal status,coal enterprises experience some challenges,e.g.reassignment of a large number of redundant employees,lack of confidence in future development,etc.Coal enterprises urgently need a thorough transformation and upgrading,but which requires enterprises must improve their own management system,especially a set of scientific and complete performance evaluation system which is an important part could stimulate the stable development of enterprises.The Inner Mongolia TX group,as a typical coal enterprise,inevitably needs to reform the internal management system for the development predicament.This article chose Inner Mongolia TX group as the case study object,and analyzes a series of problems in the current performance evaluation system of TX group,such as centered on accounting profit,not paying enough attention to the development ability of enterprises,disregarding the vital interests of employees,etc.Additionally,the article re-establishes the economic value added(Eva)and balanced scorecard under the integrated perspective of the performance evaluation system for the TX group.According to the actual situation of TX group,representative indexes are selected from each dimension of coal enterprise performance evaluation,and AHP is used to determine the weight of evaluation indexes.Based on the basic data of enterprises from 2015 to 2018,the paper compares the good value of the industry,gives the comprehensive score to each dimension of the performance evaluation system,and puts forward some relevant suggestions for improving the performance of enterprises.Through research and analysis,this paper proposes some guaranteed measures for constructing the performance evaluation system guided by the strategic goal,increasing staff training to improve the overall quality of the personnel in the performance evaluation group,strengthening the feedback effects of the performance evaluation system,and improving the construction of enterprise informationization,etc.It also have concluded that the design of the performance evaluation system should be close to the reality of the enterprise,and the performance evaluation system should meet the requirements of the sustainable development of the enterprise.It expands the application scope of balanced scorecard in the coal industry,solves the problems of the current performance evaluation system,and provides a reference system for the TX group to evaluate the performance of its subsidiary companies to help the transformation and upgrading of traditional coal enterprises,and therefore to achieve the strategic goal of the maximization of enterprise value.