【作者】 张建国；

【导师】 陆秋琴；

【作者基本信息】 西安建筑科技大学 ， 工商管理， 2019， 硕士

【摘要】 煤炭是我国重要的能源支柱,近年来随着企业用人成本不断攀升,经济有所下滑,煤炭消费市场受到市场冲击,导致煤炭企业利润不断下滑,榆林神华能源有限责任公司是煤炭行业龙头企业国家能源集团的下属公司,也面临着同样的问题。同时,榆林神华能源有限责任公司成立时间不久,管理体系、绩效考核指标体系等设置不合理,在这种背景下,如何提升管理水平,优化绩效考核方案,向管理要效益,激发公司内在原动力,显得尤为迫切。本文运用绩效管理相关研究方法,对榆林神华能源有限责任公司的绩效考核方案进行了研究。首先,对榆林神华目前绩效管理中存在的问题进行分析,如目前的绩效考核指标体系是参照神华集团煤炭板块其他公司设计而成,在设计指标考核体系时,没有综合考虑公司实际情况,导致绩效考核指标体系不合理;没有对绩效考核结果进行认真客观地分析;没有运用有效的绩效考核结果来帮助员工提高工作能力和责任感。公司从上到下专注于核心业务指标,如销售收入,利润和支出,而对于绩效管理则不太关注,并且在反馈绩效考核时,经常走形式。然后,基于“平衡计分卡”理论优化“五型企业”绩效考核指标体系。将“平衡计分卡”理论与榆林神华“五型企业”的绩效考核方案相结合,从平衡计分卡的四个维度,提出绩效评价指标体系,优化了原有的指标体系,并且对绩效考核流程、考核结果与绩效工资进行优化,提出绩效考核结果评优方案的优化方法。最后,提出基于熵权的TOPSIS绩效评价优化方法。基于熵权的TOPSIS法为榆林神华能源有限责任公司设计出了适合自身的绩效评价方法。该方法用主观赋值法和客观熵权法来优化指标体系的权重,通过计算各参与绩效评价的单位到正负理想解的距离和正负理想解得灰色关联度,求出参与绩效评价部门的相对贴近度,得出绩效评价结果。根据考核结果,重点列举并分析了得分较低的几个单位的得分较低原因,提出提质增效策略。如两煤矿分公司采取的策略为:控制七项费用支出、加强预算管理、抓好资金集中管理,合理调度资金,减少不合理资金占用、降本增效。加强台账管理,盘活现有资产。信息管理中心采取的策略是根据单位实际,进一步优化组织机构。建立健全开展科研工作的体制机制,培养科研人才队伍,制定出台鼓励科研的制度。物资供应中心采取的策略是对公司常用物资在ERP系统规范物资编码,采购招标采用SRM供应商响应系统,以降低采购成本。经过实践表明,根据本文优化的绩效考核体系评价的结果,提出的提升策略对公司发展有较好的效果。更多还原

【Abstract】 Coal is an important energy pillar in China.In recent years,with the rising cost of employing people,the economy has declined,the coal consumption market has been hit by the market,and the profits of coal enterprises have been declining.Yulin Shenhua Energy Co.,Ltd.is the leading energy enterprise in the coal industry.The group’s subsidiaries are also facing the same problem.At the same time,the establishment of management system and performance appraisal indicator system was unreasonable shortly after the establishment of Yulin Shenhua Energy Co.,Ltd.In this context,how to improve management level,optimize performance appraisal plan,benefit from management,and stimulate the company’s internal driving force.It is especially urgent.This paper uses the performance management related research methods to study the performance appraisal program of Yulin Shenhua Energy Co.,Ltd.Firstly,it analyzes the problems existing in Yulin Shenhua’s current performance management.For example,the current performance appraisal indicator system is designed with reference to other companies in the Shenhua Group’s coal sector.When designing the indicator appraisal system,the company’s actual situation is not considered,resulting in performance.The evaluation index system is unreasonable;there is no serious and objective analysis of the performance appraisal results;no effective performance appraisal results are used to help employees improve their work ability and sense of responsibility.The company focuses on core business metrics,such as sales revenue,profit and expenses,from top to bottom,but not on performance management,and often takes the form when it comes to feedback performance appraisal.Then,based on the balanced scorecard,optimize the performance evaluation index system of “five-type enterprises”.Combining the "balanced scorecard" theory with the performance appraisal plan of Yulin Shenhua’s "five-type enterprise",from the four dimensions of the balanced scorecard,put forward the performance evaluation index system,optimize the original indicator system,and optimize the performance.The assessment process,assessment results and performance salary are optimized,and the optimization method of performance evaluation results evaluation scheme is proposed.Finally,an optimization method based on entropy weight for TOPSIS performance evaluation is proposed.The TOPSIS method based on entropy weight has designed a performance evaluation method suitable for Yulin Shenhua Energy Co.,Ltd.The method uses the subjective assignment method and the objective entropy weight method to optimize the weight of the indicator system.By calculating the distance between the departments participating in the performance evaluation to the positive and negative ideal solutions and the gray correlation degree between the positive and negative ideal solutions,the participation in the performance evaluation department is obtained.Relatively close,the results of performance evaluation are obtained.According to the results of the assessment,the key enumeration analysis of the reasons for the lower scores of several units with lower scores,and the promotion of quality and efficiency strategies.For example,the strategies adopted by the two coal mine branches are: controlling seven expenses,strengthening budget management,focusing on centralized management of funds,rationally dispatching funds,reducing unreasonable capital occupation,reducing costs and increasing efficiency.Strengthen account management and revitalize existing assets.The strategy adopted by the Information Management Center is to further optimize the organization according to the actual situation of the unit.Establish and improve the institutional mechanisms for carrying out scientific research,cultivate scientific research talents,and formulate institutional strategies to encourage scientific research.The strategy adopted by the material supply center is to use the SRM supplier response system for the company’s commonly used materials in the ERP system,standardizing material coding,and procurement bidding to reduce procurement costs.After practice,the promotion strategy proposed according to the results of the performance appraisal system proposed in this paper has a good effect on the company’s development.更多还原