煤電鋁一體化經(jīng)營(yíng)企業(yè)績(jī)效評(píng)價(jià)和提升策略研究
本文選題:煤電鋁一體化 切入點(diǎn):企業(yè) 出處:《廣西大學(xué)》2017年碩士論文
【摘要】:煤電鋁一體化經(jīng)營(yíng)是未來(lái)發(fā)展的趨勢(shì),但是仍然沒(méi)有成熟、公認(rèn)的績(jī)效評(píng)價(jià)方法。將循環(huán)經(jīng)濟(jì)理念引入煤電鋁一體化經(jīng)營(yíng)企業(yè)績(jī)效評(píng)價(jià),建立煤電鋁一體化經(jīng)營(yíng)企業(yè)績(jī)效評(píng)價(jià)指標(biāo)體系和評(píng)價(jià)模型,并結(jié)合案例分析提出煤電鋁一體化經(jīng)營(yíng)企業(yè)績(jī)效提升的基礎(chǔ)策略。主要研究結(jié)果如下:(1)概述了煤電鋁一體化經(jīng)營(yíng)、循環(huán)經(jīng)濟(jì)和企業(yè)績(jī)效評(píng)價(jià)的概念,介紹了循環(huán)經(jīng)濟(jì)理論及其在績(jī)效評(píng)價(jià)中的應(yīng)用、循環(huán)經(jīng)濟(jì)與現(xiàn)有績(jī)效評(píng)價(jià)理論和方法的耦合以及煤電鋁一體化經(jīng)營(yíng)企業(yè)績(jī)效評(píng)價(jià)的發(fā)展趨勢(shì);分析企業(yè)績(jī)效提升的研究現(xiàn)狀,指出了煤電鋁一體化經(jīng)營(yíng)企業(yè)績(jī)效評(píng)價(jià)和提升的發(fā)展趨勢(shì)。(2)分析了煤電鋁一體化經(jīng)營(yíng)企業(yè)的績(jī)效評(píng)價(jià)的構(gòu)成要素,給出了煤電鋁一體化經(jīng)營(yíng)企業(yè)績(jī)效評(píng)價(jià)的基本原則,構(gòu)建了煤電鋁一體化經(jīng)營(yíng)企業(yè)的績(jī)效指標(biāo)體系。指標(biāo)體系的準(zhǔn)則層共有4個(gè),分別為經(jīng)濟(jì)效益、循環(huán)效益、環(huán)境效益和社會(huì)效益,方案層則由20個(gè)具體的評(píng)價(jià)指標(biāo)構(gòu)成,充分體現(xiàn)了“3R原則”和“3B原則”,為開(kāi)展煤電鋁一體化經(jīng)營(yíng)企業(yè)績(jī)效評(píng)價(jià)提供了科學(xué)依據(jù)。(3)在專家打分法的基礎(chǔ)上利用層次分析法為煤電鋁一體化經(jīng)營(yíng)企業(yè)績(jī)效評(píng)價(jià)指標(biāo)體系賦予了權(quán)重和評(píng)價(jià)標(biāo)準(zhǔn),采用加權(quán)法建立了煤電鋁一體化經(jīng)營(yíng)企業(yè)的績(jī)效評(píng)價(jià)模型,并建立了煤電鋁一體化經(jīng)營(yíng)企業(yè)綜合績(jī)效評(píng)價(jià)標(biāo)準(zhǔn)。(4)提出了煤電鋁一體化經(jīng)營(yíng)企業(yè)績(jī)效提升的基本策略。按照“3R+3B原則”和層次性原則,根據(jù)煤電鋁一體化經(jīng)營(yíng)企業(yè)績(jī)效評(píng)價(jià)指標(biāo)體系,從經(jīng)濟(jì)效益、循環(huán)效益、環(huán)境效益和社會(huì)效益四個(gè)方面,針對(duì)具體指標(biāo)體系,提出針對(duì)性的績(jī)效提升策略,為煤電鋁一體化經(jīng)營(yíng)企業(yè)績(jī)效提升提供理論依據(jù)。(5)以BK集團(tuán)為例進(jìn)行煤電鋁一體化經(jīng)營(yíng)企業(yè)績(jī)效評(píng)價(jià)和提升研究。結(jié)果表明,BK集團(tuán)煤電鋁一體化經(jīng)營(yíng)績(jī)效綜合得分4.01分,達(dá)標(biāo)率為80.2%,其中經(jīng)濟(jì)效益、循環(huán)效益、環(huán)境效益和社會(huì)效益的標(biāo)率分別為93.8%、67.7%、52.6%和78.5%。BK集團(tuán)煤電鋁一體化經(jīng)營(yíng)績(jī)效良好,但是準(zhǔn)則層之間的績(jī)效的差異較大。給出了BK集團(tuán)煤電鋁一體化經(jīng)營(yíng)績(jī)效提升的具體對(duì)策,包括經(jīng)濟(jì)效益、環(huán)境效益、社會(huì)效益和循環(huán)效益的績(jī)效提升策略,也為類似企業(yè)提供有益借鑒。
[Abstract]:The integrated operation of coal, electricity and aluminum is the trend in the future, but there is still no mature and accepted performance evaluation method.The concept of circular economy is introduced into the performance evaluation of integrated coal, electricity and aluminum enterprises, and the performance evaluation index system and evaluation model of integrated coal, electricity and aluminum enterprises are established.Combined with the case analysis, the paper puts forward the basic strategy of improving the performance of integrated coal, electricity and aluminum enterprises.The main results are as follows: (1) the concepts of integrated operation of coal, electricity and aluminum, circular economy and enterprise performance evaluation are summarized, and the theory of circular economy and its application in performance evaluation are introduced.The coupling of circular economy and existing theories and methods of performance evaluation, and the development trend of performance evaluation of integrated coal, electricity and aluminum enterprises.This paper points out the development trend of performance evaluation and promotion of integrated coal, electricity and aluminum enterprises. It analyzes the constituent elements of the performance evaluation of integrated coal, electricity and aluminum enterprises, and gives the basic principles of performance evaluation of integrated coal, electricity and aluminum enterprises.The performance index system of integrated coal, electricity and aluminum enterprises is constructed.There are four criterion layers in the index system, which are economic benefit, cycle benefit, environmental benefit and social benefit respectively. The scheme layer is composed of 20 concrete evaluation indexes, which fully embodies the "3R principle" and "3B principle".This paper provides a scientific basis for the performance evaluation of integrated coal, electricity and aluminum enterprises. On the basis of the expert scoring method, the paper gives weight and evaluation standard to the performance evaluation index system of the integrated coal, electricity and aluminum enterprises by using the Analytic hierarchy process (AHP).The performance evaluation model of integrated coal, electricity and aluminum enterprises is established by using weighted method, and the comprehensive performance evaluation standard of integrated coal, electricity and aluminum enterprises is established. The basic strategy of improving the performance of integrated coal, electricity and aluminum enterprises is put forward.According to the "3R 3B principle" and the hierarchy principle, according to the performance evaluation index system of integrated coal, electricity and aluminum enterprises, this paper aims at the specific index system from four aspects: economic benefit, circulation benefit, environmental benefit and social benefit.Put forward the targeted performance promotion strategy to provide a theoretical basis for the performance promotion of integrated coal, electricity and aluminum enterprises. (5) take BK Group as an example to evaluate and promote the performance of integrated coal, electricity and aluminum enterprises.The results showed that BK group had a comprehensive score of 4.01 points and a standard rate of 80.2%, in which the standard rates of economic benefit, circulation benefit, environmental benefit and social benefit were 93.875% and 52.6%, respectively, and 78.5%.BK group had good performance in integrated operation of coal, electricity and aluminum.But the performance of the criterion layer varies greatly.The specific countermeasures for improving the performance of integrated operation of coal, electricity and aluminum in BK Group are given, including the performance promotion strategies of economic benefit, environmental benefit, social benefit and circulation benefit, which can also provide useful reference for similar enterprises.
【學(xué)位授予單位】:廣西大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2017
【分類號(hào)】:F426.32;F426.61;F426.21
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