摘要
随着我国电商经济的不断发展,物流行业也在飞速发展,国内的物流企业也呈现出了多元化的发展趋势,财务绩效评价作为企业经营管理活动的一环,也越来越受到重视。文章以YT公司为例,采用文献分析法和案例分析法,以财务绩效评价指标为基础,通过数据分析法,从盈利能力、偿债能力、营运能力三个维度对YT公司进行财务绩效评价,以期为YT公司的企业发展提供一定的理论支持。
With the continuous development of China's e-commerce economy,the logistics industry is also developing rapidly;domestic logistics enterprises also show a trend of diversified development.As a part of enterprise management,financial performance evaluation is paid more and more attention.This paper takes YT Company as an example,adopts literature analysis method and case analysis method,evaluates the financial performance of YT Company from three dimensions of profitability,debt paying ability and operation ability based on the financial performance evaluation index and data analysis method,in order to provide some theoretical support for the enterprise development of YT Company.
作者
周洲
ZHOU Zhou(College of Economics and Management,Nanjing Forestry University,Nanjing 210037,China)
出处
《物流科技》
2023年第12期148-151,共4页
Logistics Sci-Tech
关键词
物流企业
财务绩效
YT公司
logistics enterprise
financial performance
YT Company