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Research On Performance Evaluation Of Electric Power Company Based On The Balanced Scorecard

Posted on:2018-04-30Degree:MasterType:Thesis
Country:ChinaCandidate:H F XuFull Text:PDF
GTID:2359330518456204Subject:Accounting
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The design and implementation of Enterprise performance evaluation system,which is a systematic project,and it 's also a important issue that can improve the management level,achieve sustained and healthy development.This paper uses the advanced performance evaluation tool-Balanced Scorecard to reconstruct a performance evaluation system for S Branch of Shanxi Local Electric Power Co.,Ltd.(hereinafter referred to as Shanxi Local Power Company S Branch),which can solve the existing series problems from performance evaluation.These problems are:unreasonable target setting,unsound indicators for performance appraisal,unscientific Index system.so,Balanced Scorecard has practical significance to enhance the company's performance evaluation level and improve the competitive strength.This paper introduces the theory,content and method of the Balanced Scorecard,while discusses its superiority and practical value,also analyzes the necessity and feasibility of using the Balanced Scorecard.According to the company's strategic goal,this paper Construct the balanced scorecard system from four dimensions:financial,cust-omer,internal process,learning and growth,using the analytic hierarchy process to determine the weight of the index,realizing the decomposition and quantification of the performance evaluation content.Min-Max Standardization method was used to make longitudinal evaluation of the overall performance of the Company for five years.It was concluded that the financial dimension of S Branch of Shanxi Local Power Company was increasing from 2011 to 2013,and declining from 2014 to 2015;the customer dimension,Internal process dimension and learning and growth dimension are all in the steady growth from 2011-2015,as well as put forward the corresponding countermeasure.Through a large number of reading literature,the author found that most of the researchers focus on the national grid power supply company performance management,the lack of local power supply company research.In this paper,the local power companies(county-level grass-roots power companies)as a case,to expand the application range of Balanced Scorecard in the power industry,which has a reference value to the grassroots mixed ownership power supply companies and private power supply companies.At the same time,the article focuses on the combination of the theoretical principle and the practical application of the balanced scorecard,which is feasible and has practical significance.
Keywords/Search Tags:Performance evaluation, Balanced Scorecard, Electric power company
PDF Full Text Request
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