| The development of enterprises cannot be separated from a comprehensive and effective performance management system.In traditional performance evaluation systems,financial indicators are more commonly used than non-financial indicators and have weaker correlation with strategic goals.Therefore,establishing a scientific,comprehensive,and comprehensive performance evaluation system is of great significance for enhancing the company’s core competitiveness.This article takes Western Copper Company(hereinafter referred to as X Company)as the research object to explore the application of balanced scorecard in mining enterprises.On the basis of reviewing relevant literature at home and abroad,this article combines the performance evaluation of X Company.Through on-site investigation,analyze the current situation of X Company’s performance evaluation and identify existing problems.Then,based on the current requirements of advanced mining management and the balanced scorecard theory,the social responsibility dimension was added to the original four dimensions,and the company’s strategic goals were divided into specific indicators.Secondly,the Analytic Hierarchy Process is used to determine the impact of indicators,and the advantages of the new system are applied and analyzed to construct a new performance evaluation system for resource-based enterprises.Finally,this article provides protective measures for mineral resource enterprises to implement the balanced scorecard,ensuring the effectiveness and accuracy of the new evaluation system.The key to this study is to incorporate key performance evaluation indicators into the balanced scorecard theory and integrate them into the entire process of constructing an evaluation system.Improved the current performance evaluation system of X Company,providing reference and reference for building a more comprehensive performance evaluation system for mineral resource oriented enterprises. |
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