基于平衡计分卡的煤炭企业绩效评价研究

The Coal Enterprise's Performance Measure Based on the Balanced Scorecard

企业绩效评价一直是管理科学研究的热点问题,也是企业管理的难点之一。目前,我国企业尤其是煤炭企业的绩效评价方法相对落后,对无形资产重视程度不够,亟待解决。本文应用平衡计分卡对滨湖煤矿进行绩效评价,从财务、客户、内部业务流程、学习与成长四个维度构建企业绩效评价指标体系,建立企业绩效定量综合评价模型,通过对企业2007年以来的绩效进行分析,提出了五条具体改善措施,从战略的高度审视企业绩效和未来发展。

The measure of enterprise performance is the hot topic of management science continuously,and is also one of the difficult points of business management.At present,in our country enterprise＇s achievement methods are backward,and ignore the importance of intangible assets and intellectual assets.This paper applies the Balanced Scorecard to analysis the performance of Binhu coal mine,the performance evaluation system includes four factors：financial,customer,internal business and innovation and learning.By the fact of analyzing the enterprise achievement from 2007,the paper gives five measures concretely,further exams the performances from the strategic view.