基于EVA模型的物流企业价值研究

Study on the Value of Logistics Enterprises Based on EVA Model

目前,物流行业作为当今社会服务业的基础组成部分,与大众生活息息相关,自身也正处于鼎盛时期,发展日新月异。但现阶段的物流企业发展一味地寻求规模效益,忽视了对于物流效率的提升和综合服务水平的加强以及运输费用的降低。因此,对物流企业价值进行准确评价非常重要。顺丰控股股份有限公司作为我国上市物流企业中的龙头企业,在行业内具有极强的竞争力,其财务数据兼有快递行业的行业共性和自身特点,具有较强的研究价值。文章在分析评价物流企业价值的方法上选择了EVA,据此分析物流企业的财务状况,给投资者的投资决策提供一定程度上的帮助。

At present,the logistics industry,as the basic component of the social service industry,is closely related to the public life.But at present,the logistics enterprises seek the scale benefit blindly,ignoring the improvement of logistics efficiency,the enhancement of comprehensive service level and the reduction of transportation cost.Therefore,it is very important to evaluate the value of logistics enterprises accurately.As a leading company in the listed logistics enterprises in China,SF Holding Co.,Ltd,has strong competitiveness in the industry.Its financial data has both the characteristics of the express industry and its own characteristics,and has strong research value.In this paper,EVA is chosen as the method to evaluate the value of logistics enterprises,according to which the financial status of logistics enterprises is analyzed.