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基于物流成本的流通企业绩效管理体系研究
引用本文:邱威颖,吴耀华.基于物流成本的流通企业绩效管理体系研究[J].物流技术,2010,29(7):11-12.
作者姓名:邱威颖  吴耀华
作者单位:山东大学现代物流研究中心,山东济南250061
摘    要:通过对流通企业物流成本和绩效管理的研究,将二者有机结合,提出流通企业物流成本绩效管理理念。以Kpalna和Norton提出的平衡计分法为研究基础,结合目标管理理论应用,创建了一套全新的构建流通企业物流成本绩效管理体系的思路,并提出了一套行之有效的物流成本绩效评价体系的构建方法。

关 键 词:绩效管理  流通企业  物流成本  评价体系

Study on the Performance Management System of Distribution Enterprises Based on Logistics Cost
QIU Wei-ying,WU Yao-hua.Study on the Performance Management System of Distribution Enterprises Based on Logistics Cost[J].Logistics Technology,2010,29(7):11-12.
Authors:QIU Wei-ying  WU Yao-hua
Institution:QIU Wei-ying,WU Yao-hua(Logistics Institute,Sh,ong University,Jinan 250061,China)
Abstract:Through combining researches on the logistics cost and performance management of distribution enterprises,the paper proposes the concept of performance management of distribution enterprises based on logistics cost.Then based on the balanced scoreboard method proposed by Kpalna and Norton and incorporating the object management theory,it points to a brand new direction for the construction of performance management system of distribution enterprises as well as the feasible specific measures.
Keywords:performance management  distribution enterprise  logistics management  evaluation system    
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