物流企业经营绩效优化探析——以铁龙物流为例

An Analysis of Optimizing the Business Performance of Logistics Enterprises--Taking Tielong Logistics as an Example

物流行业是关乎民生的基础行业之一,经营绩效的提升更是关乎企业与全行业发展的关键。本文以铁龙物流作为研究对象,以该公司2014—2021年的财务报表数据为基础,计算、分析该公司营业增长率、净资产收益率、营业利润率及总资产收益率四项经营绩效指标的数值,运用多元线性回归模型,探究经营绩效的影响因素。同时,与国资委发布的《企业绩效评价标准值》中的铁路运输行业对应指标的标准值进行比较,根据比较结果对经营状况进行分析。回归结果表明,留存收益对净资产收益率有着显著的负向影响。本文提出针对性的对策与建议,包括加强盈余管理、调整资本结构、优化企业转型和完善运输网络。

The logistics industry is one of the fundamental industries related to people's livelihoods,and the improvement of business performance is crucial for the development of enterprises and the entire industry.This article takes Tielong Logistics as the research object,based on the financial statement data of the company from 2014 to 2021,calculates and analyzes the values of four operational performance indicators:operating growth rate,return on net assets,operating profit margin,and total asset return rate.Using a multiple linear regression model,the article explores the influencing factors of operational performance.At the same time,compare with the standard values of corresponding indicators in the railway transportation industry in the“Enterprise Performance Evaluation Standard Values”released by the State owned Assets Supervision and Administration Commission,and analyze the operating conditions based on the comparison results.The regression results indicate that retained earnings have a significant negative impact on the return on equity.This article proposes targeted countermeasures and suggestions,including strengthening earnings management,adjusting capital structure,optimizing enterprise transformation,and improving transportation networks.