Research On Performance Evaluation Of Wind Power Machine Enterprises Based On "BSC+"

The 2022 government work report pointed out that the country will orderly promote the carbon peak and carbon neutralization work,and implement the carbon peak action plan.The wind power industry is facing significant policy benefits,and the industry prospects are promising.China is promoting the planning and construction of large wind power bases and their supporting regulatory power sources,and improving the power grid’s capacity to absorb renewable energy power generation.Policies supporting the development of wind power industry are also being introduced in various parts of the country.However,the country is also promoting power reform.After the "rush to install" in 2020,the wind power support policy has declined,and the wind power has entered the era of parity.The wind power enterprises are facing a more severe market situation.The low-price competition strategy has reappeared,and the profitability of the wind power enterprises continues to decline.The wind power industry is facing major external environmental impact,and its business strategy and production and operation activities need major adjustments.Wind power machine enterprises need to recognize their enterprise strategy,clarify their specific objectives at the level of business strategy,functional strategy,and establish a performance evaluation system which is suitable for strategy to guide enterprises to continue to move towards strategic objectives.This paper is divided into six chapters.The first chapter,through reading the literature,combs the development process of performance evaluation from financial model to value model,and then to balance model,revealing the advantages of a more balanced and comprehensive balanced score-card;Then,based on the sustainable development theory,the development and applications about environmental performance evaluation were sorted out,and based on the research of the five-dimensional balanced score-card,the environmental protection dimension is proposed as a supplementary dimension of the five-dimensional balanced score-card for wind power enterprises.The second chapter clarify the core concepts in this thesis,"performance evaluation" and "BSC+",and introduces the fundamental theory,sustainable developing theory,low carbon economical theory,and SCP analysis paradigm.From the third chapter,the SCP paradigm is used to analyze the wind power industry from three aspects of market structure,market behavior and market performance,and then the SWOT analysis is carried out for A Wind Power Company.The resource endowment of A Wind Power Company is reviewed from four aspects of advantages,disadvantages,opportunities and threats,and the strategic direction of A Wind Power Company is gradually clarified.The fourth chapter first combs the current performance evaluation situation of A Wind Power Company.As a mature performance management system,the balanced scorecard can implement the organization’s strategy into operational measurement indicators and target values,which meets the feasibility and necessity for A Wind Power Company.However,the four dimensions of the balanced scorecard cannot cover the environmental protection issues that cannot be ignored increasingly.Therefore,it is necessary to use the concept of sustainable development for reference on the basis of the traditional balanced scorecard to expand the environmental performance dimensions of the balanced scorecard.By organizing industry experts to brainstorm,select specific indicators under the five dimensions,and use the expert scoring method to assign the weight of indicators using the analytic hierarchy process(AHP).At the same time,put forward some work to be carried out in conjunction with the balanced scorecard system,in order to promote A Wind Power Company to truly achieve its strategic objectives,healthy and sustainable development.In chapter 5,in order to test the effectiveness of the five-dimensional balanced scorecard performance evaluation system,the evaluation is conducted based on the financial and operating data supplied by A Wind Power Enterprise in the recently three years,and analyse the reasons which are behind the change of indicators and the questions revealed.The score of the three years is basically consistent with the development of A Wind Power Company,and the five-dimensional balanced scorecard performance evaluation system is basically effective.The sixth chapter looks forward to the research topic,summarizes the direction of improvement,and provides some ideas for the operation and development of new energy enterprises under the dual-carbon strategy.