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

fYear

2009

fDate

20-22 Sept. 2009

Firstpage

1

Lastpage

5

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;

fLanguage

English

Publisher

ieee

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

Type

conf

DOI

10.1109/ICMSS.2009.5304691

Filename

5304691