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煤炭企业绩效测量与分析研究
引用本文:李霞,;安景文. 煤炭企业绩效测量与分析研究[J]. 煤炭经济研究, 2014, 0(12): 40-43
作者姓名:李霞,  安景文
作者单位:[1]鄂尔多斯市煤炭局,内蒙古鄂尔多斯017000; [2]中国矿业大学(北京),北京100083
摘    要:针对煤炭企业绩效评价体系与企业发展实际不匹配的问题,以平衡计分卡理论为依据,设计包括"财务、顾客与市场、运营管理、学习与成长"4大模块的综合绩效指标体系,并建立符合煤炭企业实际的绩效数据收集、分析、评价和传递体系和方法,为煤炭企业的绩效管理工作提供借鉴。

关 键 词:煤炭企业  绩效管理  平衡计分卡

Study on Performance Measurement and Analysis of Coal Enterprises
Affiliation:LI Xia, AN Jing-wen (1. Coal Bureau of Erdos City, Erdos 017000, China; 2. China University of Mining and Technology (Beijing), Beijing 100083, China)
Abstract:According to a problem on a performance evaluation system of the coal enterprise actually not matching with the de- velopment of the enterprise, based on a balanced scorecard theory as a basis, a comprehensive performance index system in- cluding four major modules of“finance, customer and market, operation management, learning and growth” was designed. Ac- tual performance data collection, analysis, evaluation and transmission system and method of the coal enterprise were estab- lished and could provide references to the performance management work of the coal enterprises.
Keywords:coal enterprises  performance management  balanced scorecard
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