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The Study of Operating Performance Evaluation of Mineral Resources Based on Sustainable Development

Author: XieJun
Tutor: GuoJinFeng
School: Inner Mongolia University
Course: Accounting
Keywords: Sustainable development Mineral Resource Company Operating performance evaluation system Analytic Hierarchy Process Stakeholders
CLC: F426.1
Type: Master's thesis
Year: 2010
Downloads: 177
Quote: 1
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Abstract


Economy and society in its rapid development , but also destroyed at an unprecedented rate environment for human survival . This problem is particularly prominent in sustainable development is growing in popularity today . Resource-based enterprises as the largest consumption of resources and pollution sources , should bear more of the conservation of resources , protection and management of environmental responsibility . But current operating performance evaluation system does not include these factors . This paper is the first analysis of the theoretical foundation - the theory of sustainable development , stakeholder theory , based on circular economy theory , based on the characteristics of the mineral resource-based enterprises , from the impact of the economic , social, environmental , as well as the resources of the rational use of the situation in four areas to build a sustainable development of mineral resources in the Perspective enterprise business performance evaluation system . Weight specific settings when aggregated expert scoring method to the data , re- use of the Analytic Hierarchy Process (AHP) to further determine the layers indicators specific weight . Yitai Co., Ltd. In this paper, the index system is applied to select the 2007-2009 data , the value of the standard in 2008 and 2009 dimensionless with corresponding weights multiplied , which results in the business performance total score . By calculation and analysis , business performance in 2009 than in 2008 , but if we use the existing evaluation system will come to the opposite conclusion . This error will be sufficient to enable stakeholders to make a wrong decision . Therefore , we can draw the conclusion in the performance evaluation system included in the necessity of sustainable factors .

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