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Nonferrous Metal Mining And Selecting Enterprises From The Perspective Of Sustainable Development Research On Comprehensive Performance Evaluation

Posted on:2022-03-26Degree:MasterType:Thesis
Country:ChinaCandidate:L ChenFull Text:PDF
GTID:2481306557462314Subject:Accounting
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Since the 21 st century,with the rapid development of the economy,environmental problems have become increasingly prominent,and more prominent in the development of enterprises.In this background,sustainable development has gradually become a hot topic of enterprises,and as the non-ferrous metal mining enterprises is directly affected,its traditional development mode and its inherent defects,make non-ferrous metal mining enterprises in the development of the environment is inevitable.Performance evaluation is an important tool for enterprises to manage.The performance not only reflects the core competitiveness of the enterprise,but also provides an important basis for the operation of enterprises.Therefore,it is of practical significance to establish a scientific comprehensive performance evaluation system for nonferrous metal mining and selection enterprises,which is an important measure for the sustainable development of nonferrous metal mining and selection industry.Based on the theory of sustainable development,the comprehensive performance evaluation system of nonferrous metal mining enterprises is established.Secondly,18non-ferrous metal mining and selection enterprises were selected,as sample enterprises,using hierarchical analysis and expert scoring for empowerment,and then calculated the comprehensive performance index value of the sample enterprise through mutation series method to verify that the evaluation system built has applicability,namely,in the background of sustainable development,it is feasible to advocate comprehensive performance evaluation.Then,taking Tibet Summit Resources Co.,Ltd as the case research object,the vertical and horizontal double analysis of the comprehensive performance of the enterprise was conducted,and it was found that the environmental and social performance of the enterprise were far less significant than the economic performance,thus making its comprehensive performance not ideal.Finally,propose countermeasures and suggestions for the performance analysis results of Tibet Summit Resources Co.,Ltd:(1)take segmented measures to practice the concept of sustainable development;(2)improve the management mechanism of accounts receivable,accelerate accounts receivable turnover rate;(3)emphasize the main business and maintain net profit growth rate;(4)increase safety investment and welfare of employees;(5)formulate index standards and disclose the completion of indicators...
Keywords/Search Tags:Comprehensive
PDF Full Text Request
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