基于EVA视角的YT速递绩效分析  

Analysis on YT Express Performance Based on EVA Perspective

作　　者：张然 ZHANG Ran(Nanjing Forestry University,Nanjing 210037,China)

机构地区：[1]南京林业大学,江苏南京210037

出　　处：《物流科技》2024年第2期60-64,共5页Logistics Sci-Tech

摘　　要：经过十余年的发展,快递行业现已成为我国的战略性、基础性行业,是服务生产、促进消费、畅通循环的现代化先导性产业和现代服务业的重要组成部分。YT速递作为以快递服务为核心,围绕客户需求提供代收货款、仓配一体等物流延伸服务的行业,领先综合性物流运营商,在行业内具有一定的代表性,因此文章选取YT速递为研究对象,采用传统财务指标与EVA相结合的方法分析评价其在2018—2022年的经营绩效,通过研究发现其业绩优秀,但经济增加值不太稳定,故针对该现象展开分析并提出改进建议。After more than ten years of development,the express delivery industry has become a strategic and fundamental industry in China.It is a modern leading industry that serves production,promotes consumption,and facilitates smooth circulation,and an important component of the modern service industry.YT Express,as a leading comprehensive logistics operator in the industry,focuses on express delivery services and provides logistics extension services such as payment collection and warehouse distribution integration based on customer needs.It has a certain representativeness in the industry.Therefore,the paper selects YT Express as the research object and uses a combination of traditional financial indicators and EVA to analyze and evaluate its business performance from 2018 to 2022.Research has found that its performance is excellent,but its economic value added is not very stable.Therefore,an analysis is conducted to address this phenomenon and improvement suggestions are proposed.

关 键 词：EVA评价体系 物流企业 企业绩效分析 

分 类 号：F259.23[经济管理—国民经济] F253.7