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Research On Performance Evaluation Of A Power Supply Company Based On Balanced Scorecard

Posted on:2020-11-08Degree:MasterType:Thesis
Country:ChinaCandidate:W LiFull Text:PDF
GTID:2392330590963887Subject:Accounting
Abstract/Summary:PDF Full Text Request
Some opinions of the CPC Central Committee and the State Council on further deepening the Reform of the Electric Power system promulgated in 2015 make it clear that in the new round of power reform,the "buying and selling alone" model of power grid enterprises will be broken.The "new power reform" is based on the direct bidding of large users for the Internet and the gradual withdrawal of electricity from the power grid,taking the approved transmission and distribution price as the starting point to promote the direct trading of power and liberalize the electricity market at both ends,which is conducive to the formation of the new power trading market.The development of power supply enterprises is related to the lifeblood of the national economy.Under the new situation and policy,power supply companies urgently need to improve their performance management level,and performance evaluation is the core of performance management.Therefore,it is urgent for power supply companies to improve the level of performance evaluation and establish a strategic goal-oriented performance evaluation system.On the basis of previous studies,taking A power supply company as the research object,this paper establishes a set of performance evaluation system suitable for A power supply company by using balanced scorecard performance evaluation method and literature research method,questionnaire survey method,case analysis method and fuzzy analytic hierarchy process(AHP).This paper first introduces the background of the new power reform in 2015.under the new policy,A power supply company urgently needs to establish a set of performance evaluation system which reflects its own strategic objectives and improves the strength of the company.Secondly,the development and performance evaluation characteristics of power industry at home and abroad are analyzed,and the performance evaluation and balanced scorecard are summarized,which provides the relevant theoretical basis for the follow-up research.Then,it further analyzes the problems existing in the current performance evaluation system of the research object and the causes of the problems.Based on the problems and causes of A power supply company,this paper puts forward the necessity of introducing the balanced scorecard performance evaluation system and analyzes the feasibility of BSC.Then the strategic objectives of A power supply company are clarified,the strategic objectives are decomposed layer by balanced scorecard,and the strategic map is made,and the performance evaluation indicators are selected according to the strategic objectives of the company.Then the fuzzy analytic hierarchy process(AHP)is used to determine the weight of each index,and the balanced scorecard is used to calculate the comprehensive performance score of Company A.Finally,the implementation process is introduced in detail,and the appropriate safeguard measures are put forward in view of the existing problems.With the balanced scorecard as a tool,the improvement of the performance evaluation system of A power supply company is studied,and the conclusions are as follows:(1)the current performance evaluation system of A power supply company lacks the ability of communication and coordination at the upper and lower levels,and the performance feedback is insufficient;only pay attention to the results,not pay attention to the balanced development within the power supply company;the evaluation index is determined by experience,and the index design is not scientific enough;The combination of evaluation system and enterprise strategy is not high,which is caused by the lack of vitality of reform and innovation,the lack of awareness of performance evaluation and the imbalance of evaluation index setting between management and staff.(2)based on the balanced scorecard theory,the performance evaluation system of A power supply company is divided into financial dimension,customer dimension,internal process dimension and learning and growth dimension,and the weight of each dimension is calculated by fuzzy analytic hierarchy process(AHP),which are as follows: financial dimension 0.4043,customer dimension 0.1097,internal process dimension 0.2986 and learning and growth dimension 0.1874.(3)under the background of "new power reform",A power supply company should establish the corresponding performance evaluation system,collect data for balanced scorecard,establish an effective communication and feedback mechanism,and provide a solid backing for the later performance improvement of A power supply company.
Keywords/Search Tags:A Power Supply Company, Balanced Scorecard, Index Design, Performance Evaluation
PDF Full Text Request
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