基于物流成本的烟草商业物流财务绩效评价

摘要

本研究根据烟草商业企业的物流运营特点,建立了一套实用的烟草商业物流财务绩效评价指标体系,利用熵权法确定指标权重和综合得分,对11家烟草商业企业物流财务绩效进行综合评价,并对影响物流财务绩效的相关因素进行了分析.结果表明,采用熵权法进行烟草商业企业物流财务绩效评价是可行的,该方法能够发现物流作业活动的薄弱环节,为改进管理提供优化对策.%Based on characteristics of logistics operation of tobacco commercial enterprises, this study establishes a set of practical financial performance evaluation index system of tobacco commercial logistics. Entropy method was used to determine index weight and comprehensive score, and a comprehensive evaluation of the financial performance of 11 tobacco commercial enterprises was made. Results showed that it is feasible to evaluate logistics financial performance of tobacco commercial enterprises by entropy method. The method can also be used to find weak link of logistics operational activities, which may provide reference for improving entrepreneurial management.