基于平衡计分卡的SM国有煤炭企业经营绩效分析及优化

发布时间：2018-04-04 22:37

  本文选题：平衡计分卡　切入点：国有煤炭企业　出处：《沈阳农业大学》2017年硕士论文

【摘要】：我国作为世界上产煤量及煤炭储值量最大的国家,煤炭企业对我国经济发展、社会稳定起着非常重要的作用,也占据世界煤炭产业的大部分份额。与其他煤炭产出国相比,我国的煤炭企业竞争力相对薄弱,有待于进一步的提高。因此许多煤炭企业为了提升自身知名度与市场竞争力,制定了相应的管理方法、产业结构及发展战略。其中经营绩效评估具有科学、合理、先进的特点,可以为企业的发展及决策的制定提供参考意见。随着经济的发展、煤炭企业的改革,现有的经营绩效评估无法满足企业的发展需求,因此应该改进评估方法,构建符合我国国有煤炭企业生存发展的评估体系,以提高我国煤炭企业的市场竞争力。本文将视角建立在平衡计分卡的国有煤炭企业的经营绩效分析及优化,针对煤炭企业现有体系的不足之处,从理论上进一步完善国有企业的绩效评价体系,为国有企业的管理提供科学依据。本文采取规范研究与实例分析相结合的方式,首先对国内外的文献资料进行了统计分析,并分析了国内外的经营绩效评价及平衡计分卡体系现状,从而明确平衡计分卡体系与经营绩效之间的关系;以SM国有煤炭企业的数据进行实证分析,采用层次分析法,研究了平衡计分卡层面的SM国有煤炭企业的经营绩效的具体情况,并对其进行优化设计;最后针对优化设计相关数据结构,制定出有效利用平衡计分卡的保障措施。
[Abstract]:As the largest coal production and coal storage in the world, coal enterprises play a very important role in the economic development and social stability of our country, and also occupy most of the world coal industry share.Compared with other coal producing countries, the competitiveness of coal enterprises in China is relatively weak and needs to be further improved.Therefore, in order to enhance their popularity and market competitiveness, many coal enterprises have formulated corresponding management methods, industrial structure and development strategy.The management performance evaluation has scientific, reasonable and advanced characteristics, which can provide reference for the development and decision-making of enterprises.With the development of economy and the reform of coal enterprises, the existing business performance evaluation can not meet the development needs of enterprises. Therefore, we should improve the evaluation methods and build an evaluation system that conforms to the survival and development of state-owned coal enterprises in China.In order to improve the market competitiveness of China's coal enterprises.Based on the analysis and optimization of the operating performance of the state-owned coal enterprises based on the balanced scorecard, this paper further consummates the performance evaluation system of the state-owned enterprises theoretically in view of the shortcomings of the existing system of the coal enterprises.To provide scientific basis for the management of state-owned enterprises.In this paper, by combining normative research with case analysis, this paper firstly makes a statistical analysis of domestic and foreign literature, and analyzes the present situation of domestic and foreign business performance evaluation and balanced scorecard system.In order to clarify the relationship between balanced Scorecard system and business performance, using SM state-owned coal enterprise data for empirical analysis, using the Analytic hierarchy process to study the performance of SM state-owned coal enterprises on the level of balanced Scorecard.Finally, according to the data structure of the optimization design, the guarantee measures of using the balanced scorecard are worked out.
【学位授予单位】：沈阳农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.21
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本文编号：1712033