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Research On Performance Evaluation Of XS Coal And Electricity Enterprises From The Perspective Of Value Chain

Posted on:2021-06-25Degree:MasterType:Thesis
Country:ChinaCandidate:Q H ChenFull Text:PDF
GTID:2481306110458754Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
With the continuous deepening of the degree of marketization in our country,the gradual adjustment of the industrial structure,and the increasingly fierce market competition,the role of corporate performance evaluation in corporate management has become increasingly prominent.A scientific and reasonable performance evaluation system can help enterprise managers to detect and solve problems in the development of the enterprise,guide enterprises to optimize the production structure,improve business management,and mobilize the enthusiasm of enterprise employees,which is conducive to the realization of corporate strategic goals.As the main energy source of China,coal has an extremely important position in the national economy.Since the 18 th CPC National Congress,huge changes have taken place in energy production and consumption.The mode of energy development has changed from extensive to intensive.The energy structure has shifted from coal to diversification.The driving force for energy development has changed from traditional energy growth to new energy growth.These series of changes have made coal enterprises face greater and more arduous challenges.Faced with a complex and changing environment,how to establish a scientific and reasonable performance evaluation system to optimize business management is a top priority for coal enterprise operators.This article applies the value chain theory to the performance evaluation of coal enterprises,with a view to helping coal enterprises to improve their operations and management,and to occupy a place in the fierce market competition.Based on the premise of a large number of value chain theories and performance evaluation literature,especially the performance evaluation literature of coal enterprises,and the analysis of the characteristics of coal enterprises,this paper uses a case study method to conduct research on XS coal power enterprises in terms of value chain perspective.It aims to optimize the performance evaluation system of coal enterprises and promote the healthy and sustainable development of coal enterprises.This article first reads and combs the literature on performance evaluation and value chain theory at home and abroad,understands the relevant theoretical foundations and previous research advances,introduces the background and significance of the research,and determines the research ideas of the article.Second,it explains the coal The characteristics of the company,introduced the background of XS coal power enterprises and the current status and problems of performance evaluation,and provided the basis for the establishment of the index system.Then,analyzed the value chain of XS coal power enterprises,and introduced the principles of performance evaluation index construction.Based on the characteristics of the coal industry as the starting point,and based on the value chain theory,25 indicators were selected from the two dimensions of the internal value chain and the external value chain to build an XS coal power enterprise performance evaluation index system.Finally,according to The established performance evaluation index system uses the entropy method and the catastrophe series method to evaluate and analyze the performance of XS coal power enterprises,and then draw conclusions and make relevant suggestions for the coal enterprises to prove the performance evaluation index system from the perspective of the value chain.The practical significance for coal enterprises.
Keywords/Search Tags:Value Chain, Performance Evaluation, Coal enterprises, Entropy method, Catastrophe series method
PDF Full Text Request
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