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The Application Of Balanced Scorecard In The Performance Evaluation Of China National Petroleum Corporation

Posted on:2019-06-19Degree:MasterType:Thesis
Country:ChinaCandidate:S Y ZuFull Text:PDF
GTID:2359330542955680Subject:Accounting
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In recent years,the complexity of the economic situation and the trend of the supply and demand of the product oil market have continued,the market competition is intensified,the sales promotion war is intensified,and the oil market maintenance difficulty is increasing.At the same time,the state-owned oil sales enterprise has to increase the enterprise profit,retain the customer and stable development,and adopt a more scientific performance evaluation method,and the enterprise itself becomes more important according to the result of the performance evaluation.By analyzing the general situation of PetroChina&NK Fuels Co.,Ltd.(hereinafter referred to as "China Oil Reclamation"),this paper finds that the current performance evaluation method of CNOOC Farm Reclamation is partial to financial evaluation,lacking of overall performance appraisal,and the setting of indexes is not comprehensive.Lack of staff and development level of assessment.Therefore,to solve these problems,the balanced scorecard performance evaluation method is introduced.The SWOT strategy analysis is carried out to determine the strategic objectives and draw the strategic map for PetroChina Agricultural Reclamation Company.Then,the strategic management and balanced scorecard are combined,with the financial dimension,customer dimension,internal business process dimension,learning and development dimension as the framework.4 first grade index,9 two grade index and 32 three grade index are selected.According to the index,AHP is used to assign the weight.Using the efficiency coefficient method to unify the unit,get each index score as well as the enterprise overall score.The overall score shows that CNPC is in a good operating state.The shortage of the company can be analyzed by using each index score.CNPC should attach importance to the quick payment service,improve propaganda,adopt scientific management method,carry out labor cost control,and improve the efficiency of secondary distribution.To increase the number of staff training,increase the proportion of training,actively carry out cultural publicity activities,encourage employees to upgrade their professional skills,do a good job of after-sales tracking,improve the level of service.Finally,it puts forward the safeguard measures to ensure the balanced Scorecard in PetroChina Agricultural Reclamation Company.By studying the application of balanced scorecard,we hope to provide reference for other oil sales enterprises.
Keywords/Search Tags:Performance evaluation, Balanced scorecard, Oil sales enterprise
PDF Full Text Request
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