基于平衡计分卡的煤矿绩效评价研究-工商管理专业论文.docx

bject ： Research on performance evaluation of coal mine based on the Balanced Scorecard Specialty ： HYPERLINK /Master_of_Business_Administration Master of Business Administration Name ：Gao Yajing （Signature） Instructor：Feng Taozhu （Signature） ABSTRACT Our country is the worlds major coal producer and consumer, coal is the main energy in our country, the dominant in the energy production, consumption. With the arrival of the international financial crisis, the coal mine high operating costs, low management level, poor per capita efficiency problem also gradually exposed. At present our country most of the coal mining enterprises, has been used plan of the era of traditional performance management system, which centered on financial indicators, only pay attention to the completion of economic indicators management mode, enterprise performance evaluation and cant realize the strategic target for performance management guidance. So the pressing needs of coal mining enterprises to establish an effective performance management system to help enterprises to improve the problems existing in the performance management, so as to improve the whole performance management level of enterprises. This paper with the help of the balanced scorecard as a tool for performance evaluation of coal mine are discussed. On summarizing domestic and foreign research present situation and on the basis of relevant theories, the paper analyzes the current situation of performance evaluation of coal mine enterprises, has been clear about the performance evaluation system for the coal mining enterprises to build the principle of using the method and principle of the balanced scorecard, from the aspects of financial, customer, internal processes and learning and growing level, build the coal enterprise performance evaluation index system, establishes the evaluation index, 15 specific include: the unit of raw coal cost, return on total assets, total assets turnover, sales growth, customer retent