绿色成本视角下物流公司成本效率研究——以17家上市物流公司为例

On the Cost Efficiency of Logistics Companies from the Perspective of Green Cost——Taking 17 Listed Logistics Companies as Examples

以17家上市物流公司为研究主体,在考虑物流公司绿色成本投入的基础上,应用NEW-COST-DEA和非参数共同前沿DEA模型测算其成本效率。研究发现:中国上市物流公司目前的成本效率水平依然不高;重视物流公司的绿色成本投入在一定程度上能促进成本效率的提升;物流公司成本效率的地区差异显著,共同前沿下的成本效率更能反映各公司成本效率的真实水平。研究结果有助于物流公司实现发展模式的转变,促进物流公司朝着绿色化方向转型升级,对提高物流公司的绿色成本管理效率和达成碳减排目标具有现实意义。

Taking 17 listed logistics companies as the research subjects,considering their green cost investment,the cost efficiency of logistics companies is measured by NEW-COST-DEA and non-parametric common frontier DEA model.The study finds that the current cost efficiency level of Chinese listed logistics companies is still not high,emphasizing the green cost input of logistics companies can promote the improvement of cost efficiency to a certain extent,there are significant regional differences in the cost efficiency of logistics companies,and the cost efficiency under the common frontier is more reflective of the true level of cost efficiency of each company.The results of the study can help logistics companies realize the change of development mode,promote the transformation and upgrading of logistics companies in the direction of greening,and provide practical reference to the improvement of the green cost management efficiency of logistics companies and the achievement of the goal of carbon emission reduction.