物流企业核心竞争力的财务指标及评价方法

Financial Indicators and Ways of Evaluation for Logistics Enterprises' Core Competitiveness

本文认为,企业的产品竞争力及资源整合与创新能力是影响企业核心竞争力的主要因素。而物流营运能力指标、物流偿债能力指标、物流获利能力指标、物流发展能力指标等则是影响物流企业核心竞争力的财务指标。文章指出,可采用层次分析法(AHP法)对其财务指标进行综合评价。即将问题予以层次化,根据指标性质和要达到的最终目标,将考评指标分成不同组成因素,并根据因素间的关联影响及隶属关系将其按不同层次进行聚集组合,形成一个多层次结构模型,从而最终把系统分析归结为最低层(具体考评指标)相对于最高层(总目标)的相对重要权值的确定或相对优劣次序的排序问题。

The author maintains that the main factors that will influence the enterprises' core competitiveness include the competitiveness of their products,the abilities of resource integration and innovation.The main financial indicators that will influence the enterprises' core competitiveness include the indicators of logistics operation,solvency,profitability and development.The author also points out that we can carry out comprehensive evaluation with the help of APH (Analytic Hierarchy Process).It means that in order to transform a systematic analysis into a problem of determining weight and order,we can divide the problems into different levels,divide the indicators into different groups according to their nature of the indicators, and create a multi-level model.