论文总字数：21279字

摘 要

我国自加入WTO以来，与世界各国的联系日益紧密，在这样的背景下，众多外资物流企业纷纷涌向国内，这些企业在进入国内市场后，给我国物流企业带来了许多先进的管理理念，在一定程度上促进了我国现代物流行业的发展，但也使我国物流企业的竞争压力大大增加，给企业的发展带来了不小的挑战。为了能够进一步促进企业的良好发展，物流企业必须实行科学有效的管理手段，提升自己的经营能力。绩效管理则是企业管理中的重要一环，而想要真正发挥绩效管理的作用，首先要建立起科学的绩效评价指标体系。基于此，本文期望能够设计出与现代管理企业发展相适应的绩效评价指标体系，以期能够为促进我国现代物流企业的发展提供一些参考。

本文首先介绍了研究背景、研究方法及主要研究思路，并对物流企业绩效评价的基本理论进行了概述，以平衡计分卡理论和物流绩效评价理论为理论基础，以财务、服务、业务程序、学习与创新四个方面为切入点，建立了符合现代物流企业发展的相对较为完整、合理的绩效评价指标体系，以期能够对我国现代物流企业的管理提供一些帮助。

关键词：现代物流企业；绩效评价指标体系；平衡计分卡；修正的经济增加值

Research on the performance evaluation index system of modern logistics enterprises

Abstract

Since China"s entry into the WTO, the connection with the countries of the world has become increasingly close. In this context, many foreign logistics enterprises have poured into the country. After entering the domestic market, these enterprises have brought many advanced management ideas to our logistics enterprises, and have promoted the development of modern logistics industry in our country to a certain extent. However, the competitive pressure of China"s logistics enterprises has been greatly increased, which has brought great challenges to the development of enterprises. In order to further promote the good development of enterprises, logistics enterprises must implement scientific and effective management means to enhance their business capabilities. Performance management is an important part of enterprise management, and in order to truly play the role of performance management, we must first establish a scientific performance evaluation index system. Based on this, this paper expects to be able to design a performance evaluation index system adapted to the development of modern management enterprises, in order to provide some reference for the development of modern logistics enterprises in China.

This article first introduces the research background, the research method and the main research ideas, and summarizes the basic theory of the logistics enterprise performance evaluation. It takes the balance integral card theory and the logistics performance evaluation theory as the theoretical basis, and sets up the conforms to the four aspects of finance, service, business procedure, learning and innovation. The relatively complete and reasonable performance evaluation index system of modern logistics enterprises is expected to provide some help to the management of modern logistics enterprises in China.

Key words: Modern logistic enterprises; Performance evaluation indicator system; Balanced scorecard; Modified economic value added

目 录

摘 要 I

Abstract II

第一章 绪 论 1

1.1 研究背景 1

1.2 研究目的 1

1.3 研究内容及方法 1

1.4 研究思路 1

第二章 基础理论分析 3

2.1 目标管理理论 3

2.2 修正的经济增加值理论 3

2.3 平衡计分卡理论 3

2.4 物流绩效评价理论 4

第三章 现代物流企业绩效评价指标体系构建 5

3.1 现代物流企业绩效评价指标体系设定的基本原则 5

3.2 基于财务层面的绩效评价指标体系构建 5

3.2.1 财务层面绩效评价的主要内容 5

3.2.2 财务层面绩效评价指标 6

3.3 基于客户服务层面的绩效评价指标体系构建 6

3.3.1 客户服务绩效评价的主要内容 6

3.3.2 客户服务绩效评价指标 7

3.4 基于内部业务流程的绩效评价指标体系构建 8

3.4.1 内部业务流程绩效评价的主要内容 8

3.4.2 内部业务流程评价指标 8

3.5 基于知识与创新的绩效评价指标体系构建 9

3.5.1 知识与创新绩效评价的主要内容 9

3.5.2 知识与创新绩效评价指标 10

第四章 案例分析 12

4.1 A物流企业概况 12

4.2 A物流企业业绩评价现状及存在问题分析 13

4.2.1 A物流企业业绩评价现状 13

4.2.2 A物流企业业绩评价存在问题分析 16

4.3 A物流企业引入平衡计分卡的必要性和可行性分析 16

4.3.1 A物流企业引入平衡计分卡的必要性分析 16

4.3.2 A物流公司引入平衡计分卡的可行性分析 16

结 论 18

致 谢 19

参考文献（References） 20

第一章 绪 论

1.1 研究背景

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