面向资源禀赋差异的企业经营绩效评价体系研究
投稿时间:2017-04-13  修订日期:2017-07-19  点此下载全文
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作者单位E-mail
张宁 北京科技大学 350615411@qq.com 
胡乃联 北京科技大学  
李国清 北京科技大学 qqlee@ustb.edu.cn 
中文摘要:针对矿山企业盈利能力受资源禀赋影响大的特殊性,采用评价模型分析方法,以解决在自然资源条件不同的情况下如何科学评价企业经营绩效的关键问题。首先分析了矿山资源禀赋差异的表现形式以及相应的衡量指标,以此为核心设计了基于BSC与KPI理论的经营绩效评价体系,针对资源禀赋差异的特殊性要求使用层次分析法和熵值法共同构建了指标权重评价模型。以某集团下属成员矿山为案例进行模型验证,结果表明:模型充分考虑了资源禀赋差异对于矿山企业经营绩效的影响,评价结果真实公正地反映了企业的经营与管理水平,可以帮助企业发现经营中存在的问题,并有针对性地改进管理与决策。
中文关键词:资源禀赋  经营绩效  平衡计分卡  关键绩效指标  熵值法
 
Enterprise Performance Evaluation System Based on Resource Endowment Difference
Abstract:In view of the particularity among mining enterprises’ profits which are influenced by resource endowment, an evaluation model is used to solve the key issues of how to scientifically evaluate the performance of enterprises in the case of different natural resources. Firstly, the manifestations and corresponding index of differences in the mine resource endowment is analyzed to establish the performance evaluation system based on BSC and KPI theory. Then, the index weights of evaluation system are calculated to reduce the differences among mine enterprise by using AHP and entropy method. Last, the performance of evaluation model is verified by the subsidiary companies of a Group. The result shows that the influence of the different resource endowment on the performance of mining enterprises are fully considered by the model. Besides, the evaluation results are fair enough to find the problems in the business and improve the management of the enterprises pertinently.
keywords:resource endowment  business performance  BSC  KPI  entropy method
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