基于EVA视角的物流企业业绩评价——以德邦快递为例  

Performance Evaluation of Logistics Enterprises Based on EVA Perspective——Take Deppon Express as an Example

作　　者：李春生 顾海华 白冰 LI Chunsheng;GU Haihua;BAI Bing(Business School,Jiangsu Normal University,Xuzhou 221116,China)

机构地区：[1]江苏师范大学商学院,江苏徐州221116

出　　处：《物流科技》2024年第17期43-46,共4页Logistics Sci Tech

基　　金：江苏师范大学2022年研究生实践创新项目(2022XKT0814)。

摘　　要：当前的国际环境越发复杂,物流企业不仅面临着结构调整、产业优化、降本增效等挑战,也迎来了信息技术、智慧物流、市场升级等发展机遇。文章以德邦快递为例,基于公司近五年的财务数据,首先使用传统财务指标从四大能力方面对其业绩评价分析,然后将传统财务指标评价体系与EVA评价体系进行对比,说明引入EVA评价体系的合理性及必要性,最后再基于EVA评价体系对公司真实业绩状况进行分析,并据此提出两条建议。The current international environment is becoming more and more complex,logistics enterprises are not only facing structural adjustment,industrial optimization,cost reduction and efficiency and other challenges,but also ushered in information technology,smart logistics,market upgrading and other development opportunities.This paper will take Deppon Express as an example.Based on the company's financial data in the past five years,it will first evaluate and analyze its performance from four aspects of capabilities using traditional financial indicators,and then compare the traditional financial indicator evaluation system with the EVA evaluation system to explain the rationality and necessity of introducing the EVA evaluation system.Finally,based on EVA evaluation system,the real performance of the company is analyzed,and two suggestions are put forward accordingly.

关 键 词：物流企业 EVA评价体系 企业业绩评价 

分 类 号：F618[经济管理—产业经济]