针对煤炭产销基于平衡计分卡矿业企业目标绩效管理体系

    Mining enterprise target performance management system based on balanced scorecard for coal production and marketing

    • 摘要: 随着工商业发展,煤炭企业及其他矿业企业也开始有更高的管理质量需求。针对煤炭产销中煤炭企业管理发展的问题,为改善煤炭企业的管理质量,研究提出了一种基于平衡计分卡的方法。从基本指标、公共指标、行业指标三个维度建立绩效评价指标体系,由公共指标对企业社会责任和公共关系进行反映,选取经济增加值作为依据进行财务盈利能力分析,根据战略规划的结果设计平衡计分卡的维度,使用层次分析法以系统整体的角度进行权重计算,创建标准化的绩效报告模板,定期报告绩效结果。实验结果表明,研究方法计算得到三个维度的一级权重中基本指标的一级权重最大,达到0.51;在销售收入增长分析中,研究方法在运行12个月后使企业的销售收入增长率增加到12.8%;在煤矿安全事故数量分析中,研究方法在4个季度中下辖煤矿单季度事故数量最少仅为4次。说明研究方法能够有效改善煤炭企业的管理质量并提升经济收益。研究方法可以为煤炭企业的发展提供一定帮助。

       

      Abstract: With the development of industry and commerce, coal enterprises and other mining enterprises also began to have higher management quality requirements. In order to improve the management quality of coal enterprises, a method based on balanced scorecard is put forward. In the process, a performance evaluation index system is established from three dimensions: basic index, public index and industry index. The public index reflects corporate social responsibility and public relations. Economic added value is selected as the basis for financial profitability analysis. The dimensions of balanced scorecard are designed according to the results of strategic planning. Create standardized performance reporting templates and report performance results on a regular basis. The experimental results show that the first order weight of the basic index is the largest among the three dimensions, reaching 0.51. In the analysis of sales revenue growth, the research method increases the growth rate of sales revenue to 12.8% after 12 months of operation; In the analysis of the number of coal mine safety accidents, the number of accidents in a single quarter under the jurisdiction of the research method is only 4 times. It shows that the research method can effectively improve the management quality of coal enterprises and increase economic returns. The research method can provide some help for the development of coal enterprises.

       

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