Title :
Implementation of BSC Performance Evaluation System in Power Generation Enterprises
Author :
Guo Yiwei ; Yu Zhongfu ; Feng Lijuan
Author_Institution :
Accounting Dept., North China Electr. Power Univ., Beijing, China
Abstract :
Enterprises´ performance evaluation is a major topic in capital market, company finance and management accounting fields. The key to the study currently is how to better apply the theory to practice and how to enhance its depth and scope to meet new requirements that had arisen in practice continuously. This paper studied BSC performance evaluation system in power generation enterprises and illustrate how to apply BSC theory to construct and implement a performance evaluation index system in a large power generation enterprise.
Keywords :
corporate modelling; electric power generation; management accounting; performance evaluation; power system economics; BSC theory; capital market; company finance; management accounting; performance evaluation; power generation enterprises; Costs; Educational institutions; Energy management; Mesh generation; Performance analysis; Power generation; Power grids; Power system management; Power system protection; Thermal management;
Conference_Titel :
Management and Service Science, 2009. MASS '09. International Conference on
Conference_Location :
Wuhan
Print_ISBN :
978-1-4244-4638-4
Electronic_ISBN :
978-1-4244-4639-1
DOI :
10.1109/ICMSS.2009.5304691