文档介绍：湖南大学硕士学位论文现代物流企业绩效评价指标体系研究姓名:凌嫦娥申请学位级别:硕士专业:会计学指导教师:张士建 20071010 I 摘要我国加入 WTO 以来,全球经济一体化步伐不断加快,外资物流企业大量涌入我国市场,一方面给我国带来了现代物流的理念和先进的运作方式和管理经验, 同时也给我国物流企业带来了前所未有的挑战和激烈竞争。为了物流企业的长期稳定发展,物流企业必须实行科学的管理,绩效管理是市场经济条件下科学管理的重要一环,而建立绩效评价指标体系是整个业绩评价系统的基础。本文期望通过设计一套科学合理的与现代物流企业相适应的绩效评价指标体系,为现代物流企业发展提供有益的帮助。本文回顾了物流企业绩效评价的基本理论及发展历程,分析了国内、外物流企业绩效评价的研究现状,发现并提出当今物流企业绩效评价中存在的主要问题, 借鉴国内外研究成果,结合现代物流企业的特点,借助平衡记分卡的平衡原理, 从财务、顾客服务、内部业务程序、学习与创新四个方面,以修正的经济增加值为最终目标,以内部各作业中心的作业评价为基础,以客户服务绩效评价为重点, 以知识绩效和创业能力评价为核心,建立一套比较完整的现代物流企业绩效评价指标体系。本文的创新点在于根据现代物流企业的特点,将平衡记分卡、修正的经济增加值灵活运用于现代物流企业绩效评价指标体系中,并重点突出知识绩效评价, 提出了知识绩效评价的若干量化指标;同时以作业中心的“作业”为成本计算对象设置物流成本指标等等。该指标体系是以利益相关者价值最大化为导向,通过平衡记分卡、修正的经济增加值两种绩效评价制度的结合,从战略高度体现了企业价值最大化的思想, 旨在提醒管理者在实现企业价值最大化的同时,不仅要关注股东财富的增长,更要考虑客户、供应商、员工等利益相关者的利益,这才是现代物流企业长期稳定发展的必由之路。关键词:现代物流企业;绩效评价指标体系;平衡记分卡;修正的经济增加值 II Abstract Since our country joined into WTO ,the global economical integration grows rapidly, and large number of foreign logistic enterprises swarm into the market. On the one hand, this brings us adva nced operation and managerial expertise as well as some modern logistic ideas; on the other hand, it takes the unprecedented challenges and petition to our enterprises. In order to maintain long-term and stable development in this line, our enterprises must seek for scientific management and the performance management is one of its key links in market economy. Moreover, the whole performance evaluation system is ba sed on the establishment of performance evaluation indicator system. Th rough designing a so reasonable system which can be adapted with logistic enterprises, we are ex pecting to offer some useful help for the development of panies.. The article reviewed some basic theory and development of the performance evaluation in logistic enterprise, analyzed the status quo of performance evaluation in domestic and foreign enterprises. It found and raised the main problems existed in present evaluation system of modern logist ic. Combining relative