Research On Z Corporation Case Based On The Balanced Scorecard Performance Evaluation

China’s vast territory and abundant resources, is one of the largest and most widely distributed energy storage in the world, is rich in coal resources. In China’s national economy, it is very important and other industries compared to coal enterprise status. Coal prices fall, so that once the "sitting on the coal pile to count the money", such a scenario is now no longer exists. Coal enterprises in our country still exist in the traditional financial indicators, as a main method of performance evaluation, performance evaluation of severe neglect, out of touch with the actual business strategy, lead to the performance evaluation results of one-sided, the implementation of enterprise performance evaluation lost its meaning for the sustainable development of the enterprises has been hindered. Because of the amount of imported coal to a new high, many of the coal mine enterprises in order to occupy a place in the fierce competition in the market, from the aspects of industrial structure and management methods, has taken a series of reform measures. However, the Balanced Scorecard to fully reflect the scientific comprehensive and the method of index selection, "policy" has guiding significance for the management of the enterprise. The balanced scorecard is manufacturing industry, many of the transport industry to accept, is to "balance" the charm to conquer the world, until now, has been applied widely in the non profit organization. But the study of the coal mining industry is only a few, mostly on the classical theory and the case on paper, and no industry characteristics and the coal mining enterprise combination.The basic theory of this performance evaluation as the basis, the performance evaluation and incentive system to find a Z company, in-depth analysis of the current performance evaluation system of Z company, the existing problems in the. The enterprise performance evaluation and divorced from the strategic target, performance evaluation of single index, human resource allocation is unreasonable, performance evaluation and supervision mechanism is not reasonable, and the incentive mechanism is not perfect, a series of problems has led to the failure of performance evaluation system of Z company, could not be assessed objectively on the Z company’s overall performance. And the article according to the actual situation of the coal industry and the characteristics of the company, in order to realize the strategic objective of the company for the purpose of building a performance evaluation system for Z company based on balanced scorecard. Using the Balanced Scorecard to the new scientific management tools, stand in the strategic perspective of sustainable development of enterprise, respectively from the financial dimension, customer dimension, dimension, safety and the environment of internal management and learning and growth dimensions, comprehensively and objectively evaluate the five dimensions of the Z company’s performance. Selection of specific indicators for each dimension of the actual situation of Z company, to determine the weight of indexes by expert evaluation method, build the most suitable for the actual situation of Z company’s performance evaluation index system. Finally, using the Balanced Scorecard in the performance evaluation system of the 2011—2013 performance testing, the indicators of specific performance evaluation score, according to the analysis result, get all the dimensions, test results and puts forward relevant suggestions, in order to ensure the Z company’s balanced scorecard performance evaluation system of the effectiveness of the implementation, to improve the enterprise the management level, to promote the Z company to take the road of sustainable development. At the same time, the implementation of the balanced scorecard has certain reference role in the success of coal enterprises.