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Study of State-owned Coal Enterprises Performance Evaluation Indexes System Based on Balanced Scorecard

Author: HaoMin
Tutor: SunJianQiang
School: Ocean University of China
Course: Accounting
Keywords: State-owned Coal Enterprises Balanced Scorecard Strategy Map Performance Evaluation Indexes
CLC: F426.21
Type: Master's thesis
Year: 2009
Downloads: 509
Quote: 1
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Abstract

This paper aims to construct the exclusive performance evaluation index system according to the characteristics of state-owned coal enterprise based on the characteristics of the balanced scorecard. China is the world’s largest coal reserves, coal will be the main energy in the long future, the importance of coal enterprises for China’s national economy is obvious. The proportion of state-owned coal enterprises in China’s coal enterprises is large and they play a decisive role in the blossom and decay of coal industry. In order to improve the comprehensive competitiveness and achieve sustainable development of state-owned coal enterprises, reform of the existing performance evaluation index system has become the urgent problems. However balanced scorecard can solve this problem. The balanced scorecard conquers the world for its "balance" glamour from its appearance, it had been widely applied in such profit organization as manufacturing industry, finance, business, industry, transportation and so on, even had extended non-profit organizations, but study facing mining industry is not complete and the study according to the state-owned coal enterprise is less. Most of the few researches were rote of the classical theory and the characteristics of state-owned coal enterprises were not embodied. Based on the classical theory of balanced scorecard, the exclusive balanced scorecard framework and the strategy map template facing the state-owned coal enterprises were put forward, Using the strategy map, the basic performance evaluation index system of state-owned coal enterprises was deduced. Combining with the theory of life cycle, the transform from static state to dynamic state of performance evaluation system of state-owned coal enterprises was analyzed. This study claimed that the application of balanced scorecard should be specific, balanced scorecard index system of different enterprises should be different, and the application should reflect the different stages of one enterprises. This study remedied the shortage of existing research and improved the balanced scorecard system. The study has reference role to the sustainable development of state-owned coal enterprise and the application of balanced scorecard in other mining industry.The normative research method and the case analysis were used in this study. Through the statistical analysis of literatures, the view that the state-owned coal enterprises should build their own balanced scorecard index system according to their characteristic was put forward. This is the main research contents and the main research results of the paper, it includes two parts. The first, based on the analysis of balanced scorecard and strategy maps, the five-level balanced scorecard framework and cost leadership strategy map template facing state-owned coal enterprises’ characteristic were put forward. Firstly, on the basis of the classical balanced scorecard framework, combining with the characteristics of state-owned coal enterprises, the five-level balanced scorecard framework consisted of financial, customers, safety and environment, the internal process and learning and growing was put forward, it laid foundation for the study of strategic map. Secondly, based on the analysis of different value proposition, this study claimed that discussing the strategy map of state-owned coal enterprises on the basis of total cost leadership proposition has more practical significance. At the same time, based on the five-level balanced scorecard, the state-owned coal enterprise strategy maps template was constructed, the template provided guidance for specific strategic maps. The second, using the state-owned coal enterprise strategy maps, the performance evaluation indexed of each level were deduced, the basic performance evaluation index system of state-owned coal enterprise was built. Combining with the theory of life cycle, the dynamic balanced scorecard of the state-owned coal enterprises was analyzed.Firstly, taking each level of the balanced scorecard as objects, the determination process of evaluation indexes was analyzed in detail, the specific calculation methods of each index were defined which made the index system more maneuverable. Secondly, analytic hierarchy process method was used to confirm the weight of each index, fuzzy comprehensive evaluation method was used for comprehensive evaluation. Finally, combining with the life cycle theory, after analysis of each phase of the state-owned coal enterprise, the dynamic balanced scorecard of state-owned coal enterprise was put forward. In the end, by case analysis, the feasibility of this paper was illustrated the. At the end of this paper, the study was summarized, and the deficiencies and further research were put forward.

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