Research On The Performanceevaluation Index System Of Qin Huangdao Power Plant Based On Value Creation

With the gradual maturity of the power market reform,power generation enterprises extend to the power supply chain,leading to fundamental changes in their business positioning and operation mode,and facing huge challenges in operation and management.The business objectives of power generation enterprises are no longer the expansion of the production and investment scale of mandatory heating products,but the growth of enterprise value and the improvement of competitiveness.A complete enterprise performance evaluation system can effectively identify the process of value creation,cooperate with effective incentive mechanism,effectively guide business activities to value creation,actively adapt to market competition,and promote enterprises to achieve their strategic goals.In Qinhuangdao power generation co,LTD as the research object,combined with the company production and operation characteristics,management status and over a period of time in the future strategic target,using the theory of EVA and BSC related knowledge,build both short-term and long-term financial and non-financial,process and result.the combination of internal and external performance evaluation index,the enterprise value creation and the salary incentive mechanism between bridge and find the path of the value drivers for the enterprise.Firstly,this paper introduces the background,purpose and significance of the topic selection,sorts out the research results of value creation theory and performance evaluation method at home and abroad,and expounds the research content and methods of this paper,so as to provide support for the follow-up research.Secondly,it introduces the value management theory,strategic management theory and incentive theory,explains the advantages and disadvantages of EVA and BSC as methods of enterprise performance evaluation,and lays a theoretical foundation for the construction of enterprise performance evaluation system based on value creation.Thirdly,the status quo and existing problems of performance evaluation of Qinhuangdao power plant are analyzed.Questionnaire and expert interview are adopted to conduct a questionnaire survey on the performance evaluation system of grass rootsemployees and middle-level leaders of Qinhuangdao power plant.According to the results of the questionnaire,the problems and main reasons of enterprise performance evaluation are found out.Finally,around the business unit function for enterprise value driving factors,with the help of EVA and BSC theory construction with the orientation of value creation of Qin huangdao power plant performance evaluation system,and on the basis of enterprise data in 2018 to carry out the performance evaluation system of simulation application,a phased implementation path,put forward the scheme of safeguard measures,to ensure that they were building the performance of the optimized scheme can effectively be born,in order to better promote the rapid development of Qinhuangdao power plant.