基于平衡计分卡的煤矿绩效评价研究

发布时间：2018-01-24 04:59

本文关键词： 绩效评价平衡计分卡层次分析法煤矿企业　出处：《西安科技大学》2015年硕士论文　论文类型：学位论文

【摘要】：我国是世界上主要的煤矿生产和消费国,煤炭是我国的主要能源,在能源生产和消费中占据主导地位。随着国际金融危机的到来,煤矿运营成本高,管理水平低,人均工效差等问题也逐渐暴露出来。目前我国大多数的煤矿企业,一直沿用计划时代的传统绩效管理系统,即以财务指标为中心,只注重经济指标的完成情况得管理模式,企业的绩效考核并不能实现绩效管理的战略目标导向。因此煤矿企业迫切需求建立一个高效的绩效管理系统来帮助企业改进绩效管理中存在的问题,从而提升企业整体的绩效管理水平。本文运用平衡计分卡工具对山寨煤矿绩效评价进行探讨。在总结国内外研究现状及相关理论的基础上,分析了煤矿企业绩效评价的现状,明确了煤矿企业绩效评价指标体系构建的原则,运用了平衡计分卡的方法和原理,从财务层面、客户层面、内部流程层面和学习与成长层面,构建了煤矿企业绩效评价指标体系,确立了15个评价指标,具体包括:原煤单位成本、总资产报酬率、总资产周转率、销售增长率、客户保持率、客户获得率、产量指标完成率、产品合格率、矿井回采率、科技创新、全员工效、百万吨死亡率、企业文化建设、员工培训、信息化建设,根据综合打分评判,结合层次分析法确立了各个指标的权重。最后,以山寨煤矿为例进行分析研究,并提出了山寨煤矿基于平衡计分卡的绩效评价的对策建议。
[Abstract]:China is the world's main coal production and consumption, coal is the main energy in our country, in energy production and consumption occupies a leading position. With the arrival of the international financial crisis, coal operation costs are high. At present, most coal mining enterprises in China have been using the traditional performance management system in the planning era, that is, financial indicators as the center. Only focus on economic indicators of the completion of the management model. The performance evaluation of enterprises can not achieve the strategic goal of performance management, so coal mining enterprises urgently need to establish an efficient performance management system to help enterprises improve the performance management problems. In order to improve the overall performance management level of enterprises. This paper uses the balanced Scorecard tool to explore the performance evaluation of Shanzhai Coal Mine. On the basis of summing up the domestic and foreign research status and related theories. This paper analyzes the present situation of the performance evaluation of coal mining enterprises, clarifies the principles of constructing the performance evaluation index system of coal mining enterprises, and applies the method and principle of balanced scorecard, from the financial level to the customer level. At the level of internal process and learning and growth, this paper constructs a performance evaluation index system of coal mining enterprises, and establishes 15 evaluation indicators, including: unit cost of raw coal, total asset return rate, total asset turnover rate. Sales growth rate, customer retention rate, customer acquisition rate, production target completion rate, product qualified rate, mine recovery rate, scientific and technological innovation, full staff efficiency, million ton mortality, corporate culture construction, staff training. Information construction, according to the comprehensive scoring evaluation, combined with the Analytic hierarchy process to establish the weight of each index. Finally, the Shanzhai coal mine as an example to analyze and study. The countermeasures and suggestions of performance evaluation based on balanced scorecard in Shanzhai Coal Mine are put forward.
【学位授予单位】：西安科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F272.5;F426.21

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