摘要
绿色环保是当今以及未来发展的主流,而逆向物流,作为可持续物流的一种形式,正在展示他强大的生命力。基于此背景,文中运用平衡记分卡(BSC)的思想方法,结合绿色发展的理念要求,从财务、客户、业务流程、创新与学习、环境五个方面构建了电子电器逆向物流绩效评价指标体系,实现社会效益和经济效益的统一,从而为电子电器逆向物流绩效评价提供参考。
Green development is the mainstream of current and future development.Reverse logistics,as a form of sustainable logistics,is showing its strong vitality.Based on this background,this paper constructs the performance evaluation index system of reverse logistics of electronic and electrical appliances from five aspects:finance,customer,business process,innovation and learning,environment,using the idea and method of Balanced Scorecard(BSC).The performance evaluation index system would meet with the requirements of green development,and can get win-win result of social and economic benefits.At last,it provides reference for the performance evaluation of reverse logistics of electronic and electrical appliances.
作者
全春光
戴恩勇
程晓娟
郭红卫
QUAN Chun-guang;DAI En-yong;CHENG Xiao-juan;GUO Hong-wei(School of Economics and Management,Changsha University,Changsha 410022;School of Accounting,Hunan University of Technology and Business,Changsha 410205,China)
出处
《物流工程与管理》
2019年第8期45-47,共3页
Logistics Engineering and Management
基金
湖南省社科基金项目(闭环供应链的政府激励研究)
湖南省教育厅项目(14A017,16B144)
湖南省社会科学成果评审委员会课题(XSP19YBC065,XSP18YBZ008)
长沙市科技计划项目(kc1809038)
湖南省自科基金项目(2017JJ2289)
教育部人文社会科学研究规划基金项目(18YJA790026)
关键词
绩效评价
指标体系
平衡记分卡
绿色物流
performance evaluation
index system
balanced scorecard
green logistics