Author(s)

Xiaona Li

Corresponding Author

Xiaona Li

Abstract

Since the establishment of China's socialist market economic system, the advent of the Internet economy has prompted the rapid development of China's logistics industry. At the same time, however, the market competition of modern enterprises is becoming increasingly fierce. However, in the current enterprise logistics management performance evaluation system, there are a series of problems that need to be further improved. Therefore, the research path of this paper is to learn from the mature theory and experience of enterprise performance evaluation, and combine the characteristics of enterprise logistics to establish a complete set of production enterprise logistics performance evaluation system. The purpose is to provide a guiding theoretical framework for production enterprises to establish a performance evaluation system in their logistics systems. This paper determines the research methods and steps of logistics management key performance indicators, and analyzes logistics management key performance indicators from the perspective of the value chain. The logistics cost that the activity cost method in this article should allocate to him is now 78.3%. It can be seen that the activity cost method is a scientific method for allocating logistics costs to cost objects. Finally, according to the actual situation, reasonable improvement measures were proposed for the construction and implementation of the enterprise logistics management performance evaluation system, which laid a solid foundation for the enterprise logistics management performance evaluation.

Keywords

Enterprise Logistics Management; Performance Evaluation; Activity Cost Method; Key Performance