基于平衡记分卡的物流绩效管理研究.docxVIP

基于平衡记分卡的企业物流绩效管理研究综述王辉 指导老师：陈超摘要：近几年随着电子商务爆发式发展，物流的作用越来越凸显。我国的物流业起步较晚，物流成本管理在企业实施中还处于比较缺乏经验的阶段。优化物流管理、降低物流成本和科学的衡量物流绩效，已成为很多企业强烈的愿望和要求。设计一套科学的指标体系，并运用一定的分析方法，创建完善的物流绩效考核评价体系是加强物流运营效率、降低物流成本的重要措施。平衡记分卡作为现代绩效评估产物已在众多行业企业中运用，它从财务、客户服务、业务流程、学习与成长四个方面设计评价指标体系。本文通过对国内物流现状描述，国内绩效评价体系发展，平衡记分卡理论发展研究，以及平衡记分卡的实际应用五个方面，展现物流绩效管理发展整体情况。关键词：物流；平衡记分卡；绩效管理Logistics Performance Evaluation Based On TheBalanced ScorecardWang Hui Advisor: Chen ChaoAbstract: These years, with the explosive development of e-commerce, the role of logistic becomes more and more important. The implementation of logistics cost management is lack of experience in company because the logistics is just launched in our country for a short time. Many enterprises have become the strong aspirations and demands to optimize the logistics management, reduce logistics costs and logistics of science to measure performance. The design of a set of scientific index system, use of certain methods of analysis, the creation of a sound logistics system to evaluate performance of logistics operations are important measures to enhance efficiency and reduce logistics cost. The Balanced Scorecard (BSC), as a modern performance evaluation system, now is used by many kinds of companies and industries. BSC can be divided into the financial aspect, customer services aspect and business processes aspect, learning and growth aspect.The paper divides into five parts: the first part is about the logistics situation in our country; the second and third parts are about the development of performance evaluation domestic and overseas. The fifth part is about the theory of BSC. And the last part is about the practical application to BSC, which will provide a full impression on logistics performance evaluation.Key words: Logistics; BSC; Performance Evaluation引言：随着经济全球化进程的加速，企业相互间的竞争越来越激烈，而物流成本是衡量企业供应链核心竞争力一个很重要的标准，物流作为供应链环节下一个不可或缺的组成部分，其成本控制直接影响了整条供应链的成本大小。与传统物流相比，现代物流要考虑仓储运输、装卸搬运、包装配送、采购供应、检验养护、流通加工、信息处理、服务创新等诸多方面的问题。由此延伸出企业需要较好的绩效考评体系找出物流问题