基于BSC的A煤炭企业业绩评价体系设计与运用研究

发布时间：2018-05-15 07:40

本文选题：业绩评价 + 平衡计分卡　；参考：《重庆理工大学》2017年硕士论文

【摘要】：业绩评价体系的先进性合理性决定了企业业绩考核结果的客观性和真实性,它将宏观的战略愿景转化为日常工作的指南,使企业不仅着眼于短期内利益,更关注经营的可持续性。经过多年的发展,业绩评价体系理论与实践经验不断丰富,业绩考核评估的方法也逐渐增多,但至今还是没有一套标准适用的先进有效的体系。因此一旦业绩评价体系选择或运用不当,很容易造成业绩评价结果不准确、不客观、不真实等情况发生。我国是世界上产煤最多,煤炭消耗量最大的国家,煤炭是我国使用率最高的能源,也是重要的工业原料,丰富的煤炭资源能够为我国经济发展提供有力保障,是国家经济的重要支柱之一,煤炭行业的兴衰对电力、钢铁、冶炼金属等重要行业的发展会产生较大的影响。但是,近几年来油价走低、煤炭企业盲目扩张增产、国家倡导和谐绿色发展都给国内煤炭企业生存带来了压力,国内出现煤炭产品产能过剩的问题,目前市场上煤炭供给大于煤炭需求,生产和经营成本高,煤炭价格持续走低,煤炭企业生存情况堪忧,急需解决的困境就是通过对管理方法的革新,改善我国煤炭行业的经营业绩,使其能够在市场竞争中处于有利地位。构建一套考虑煤炭企业特性,适应其发展的业绩评价体系是解决上述问题的首要任务。A煤炭公司作为西南地区煤炭能源行业中代表性的企业,也面临上述的一些问题。本文将A煤炭公司作为研究的对象,结合其面临的企业内外部环境,分析其现在使用的业绩评价体系的不足及引入BSC的必要性,结合A煤炭公司未来五年的战略规划,对业绩评价体系进行优化,设计BSC业绩评价体系,运用层次分析法对指标权重进行量化。BSC业绩评价体系考虑了国有企业的社会性、A煤炭公司本身及煤炭行业存在的特性,能够多维度全面系统评价企业经营业绩。虽然本篇文章是以A煤炭公司为对象构建平衡计分卡综合业绩评价体系,但是A煤炭公司所具备的特征及面临的市场环境是煤炭行业中其他企业所普遍具备的。所以本文对于煤炭行业中的其他企业业绩评价工作也有相应的借鉴参考意义。
[Abstract]:The rationality of the advanced performance evaluation system determines the objectivity and authenticity of the results of the enterprise performance assessment. It transforms the macro strategic vision into the guide of the daily work, making the enterprise not only focusing on the short-term interests, but also paying more attention to the sustainability of the business. After years of development, the theory and practice experience of the performance evaluation system are constantly enriched. The method of performance assessment is gradually increasing, but there is still not a set of advanced and effective system applicable to the standard. Therefore, once the performance evaluation system is chosen or used unproperly, it is easy to cause inaccuracy, objectivity and unreality of performance evaluation results. China is the country with the largest coal production and the largest coal consumption in the world. Coal is the most used energy and important industrial raw material in China. The rich coal resources can provide strong guarantee for the economic development of our country. It is one of the important pillars of the national economy. The rise and fall of the coal industry will have a great influence on the development of the important industries, such as electric power, steel, smelting metal and so on. However, oil prices in recent years have come to a great extent. The coal enterprises are expanding blindly and increasing their production blindly. The national coal enterprises have brought pressure on the survival of the domestic coal enterprises, and the domestic coal products are overproductive. At present, the supply of coal is more than the coal demand, the cost of production and management is high, the price of coal continues to be low, the survival of coal enterprises is worried and urgent to be solved. The dilemma is to improve the management performance of China's coal industry and make it in a favorable position in the market competition by innovation of the management methods. It is the primary task to build a set of performance evaluation systems that consider the characteristics of coal enterprises and adapt to the development of the coal industry.A coal carbon company as the coal energy industry in the southwest region. The representative enterprise also faces some problems. This paper takes A coal company as the object of research, combines with the internal and external environment of the enterprise, analyzes the shortage of the performance evaluation system and the necessity of introducing BSC, and optimizes the performance evaluation system with the strategy of A coal company in the next five years, and designs BS C performance evaluation system, using analytic hierarchy process (AHP) to quantify the index weight.BSC performance evaluation system, considering the sociality of state-owned enterprises, A coal company itself and the coal industry, can comprehensively and systematically evaluate the business performance of enterprises in a multi dimension. Although this article is based on the A coal company as the object to build a balanced scorecard synthesis The performance evaluation system, but the characteristics of the A coal company and the market environment are common in the other enterprises in the coal industry. So this paper also has the reference significance for the performance evaluation of other enterprises in the coal industry.

【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.21;F406.7

【参考文献】