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Building The Industrial Enterprise Performance Evaluation System Based On Reducing Energy Consumption

Posted on:2009-06-10Degree:MasterType:Thesis
Country:ChinaCandidate:H M ChenFull Text:PDF
GTID:2189360272955553Subject:Accounting
Abstract/Summary:PDF Full Text Request
At present, the development of enterprises in China basically followed with a large consumption of energy resources for the extensive management features of the traditional mode of development. With low energy consumption efficiency, energy waste is very serious, making the cost of business increasing. This is not conducive to the improvement of enterprise performance and enterprise sustainable development, but also damaged the environment, and harmed the national economy's sustainable development. In the current urgent need to pay attention to solving the energy problems of economic and environmental background, we need to build the enterprise performance evaluation system based on the idea of reducing energy consumption so that enterprises should not only attach importance to internal efficiency, but also attach importance to environmental protection and social contributions in the areas of Performance.After commenting on the studies related to the evaluation of enterprises performance, this research firstly gave the definition about energy consumption and enterprises performance, then used low-cost strategy, the concept of internalization of external costs, stakeholder theory and systems theory to prove that energy consumption reducing has the impact on corporate performance. On this basis, with industrial enterprises as the main study, this study built the sustainable development-oriented enterprises comprehensive performance evaluation system concluding construction of a financial targets and non-financial indicators, qualitative indicators and quantitative indicators from two aspects such as the economic performance of enterprises and stakeholders' satisfaction performance.
Keywords/Search Tags:Energy consumption, Performance Evaluation, Stakeholders theory, Low-cost strategy, Internalization of external costs
PDF Full Text Request
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