基于物流成本的流通企业绩效管理体系研究

Study on the Performance Management System of Distribution Enterprises Based on Logistics Cost

通过对流通企业物流成本和绩效管理的研究,将二者有机结合,提出流通企业物流成本绩效管理理念。以Kpalna和Norton提出的平衡计分法为研究基础,结合目标管理理论应用,创建了一套全新的构建流通企业物流成本绩效管理体系的思路,并提出了一套行之有效的物流成本绩效评价体系的构建方法。

Through combining researches on the logistics cost and performance management of distribution enterprises, the paper pro- poses the concept of performance management of distribution enterprises based on logistics cost. Then based on the balanced scoreboard method proposed by Kpalna and Norton and incorporating the object management theory, it points to a brand new direction for the construc- tion of performance management system of distribution enterprises as well as the feasible specific measures.