基于价值管理的 DT 物流公司绩效评价研究
摘 要
20 世纪 90 年代以来,第三方物流企业在市场需求的驱动下迅速崛起,逐渐
超越企业自备物流部门,成为了供应链上企业间产品流通的主要渠道。与此同时,
我们也注意到,我国相当多的物流企业尚未建立完整的绩效评价体系。设计并实
施一套合理、有效的绩效评价体系,不仅可以促进物流企业的业务发展,也可以
为企业产品组合的改进、核心竞争力的培养,提供重要的决策依据和实践工具。
DT 公司是一家成功实施基于价值管理体系的物流企业,本文希望通过对其绩效
评价系统的研究,揭示绩效评价系统建设的理论依据及实践经验,为我国物流企
业的绩效评价系统建设提供有价值的参考。
本文立足于“基于作业的价值管理”框架,对示例物流企业的绩效评价系统
进行了深入研究。研究内容主要包括:绩效评价系统的组成要素、绩效评价单位
的识别和分类、各类绩效评价单位的绩效指标及相应的核算方法、绩效指标的汇
总和表示方式,以及基于绩效评价的价值管理循环等。在研究过程中,本文对于
价值管理理论中的产出价值因素分解方法进行了有意义的探索,提出一种三因素
表示、绝对值计量的产出价值因素分解方式,以更好的揭示企业价值创造的过程。
本文还将产品生命周期分析方法应用于绩效评价单位的识别和分类,为物流企业
实施绩效评价系统提供了有价值的参考工具。在绩效指标汇总的表示方法方面,
本文总结提出了产出价值矩阵,该矩阵不仅可以汇总各作业单位的绩效指标得出
企业总体的绩效指标,还可以揭示企业内部各组织价值创造的过程,是一种为企
业运营决策提供更为直观、全面的依据。
本文的研究表明,基于作业的价值管理框架可以帮助企业设计、实施有效的
绩效评价系统。该绩效评价系统,不仅可以将企业的总体价值管理目标分解为各
级作业单位的具体绩效目标,以引导作业单位的运营活动;还可以将各级作业单
位的绩效核算指标汇总得到企业总体的绩效指标,以反映企业各级组织的运营情
况,支持管理决策,并应用绩效管理循环予以反馈、改进。
关键词:绩效评价;价值管理;物流企业
II
Research on Performance Evaluation of DT Logistics
Based on Value Management
Abstract
Since 1990s, rapid development, driven by market demand, has been noted in
third-party logistics, which has taken the place of self-owned logistics functions in
organizations and become the major channel of commodity flow between parties in
supply chains. At the same time, a considerable number of logistics enterprises in
China have not established integrated performance evaluation system. A well
designed and implemented performance evaluation system, will promote the business
development, improve product portfolio and core competitiveness, provide an
important basis for management decision making, and assist organization operating.
DT Logistics has successfully implemented value-based management system. This
study is designed to revealing the theoretical basis and practical demonstration in the
performance evaluation system construction, providing valuable reference of
performance evaluation system construction for enterprises in China, with the
instance of DT Logistics.
Intensive studies were conducted with the sample company, based on “Activity
value analysis and value-based management” framework in this paper, including
topics: elements of performance evaluation system, identification and classification of
performance evaluation units, indicators and indicator methodologies for various
types of evaluation units, consolidation and overall presentation solutions of
performance indicators, and feedback cycle mechanism upon performance evaluation.
A three-factor and absolute value measured output value analyzing formula was
introduced in this study, which better revealed the value creating process in
companies, as a meaningful exploration in output value analyzing theories. Product
life cycle analysis was used in identification and classification of evaluation units,
which was supposed to be a valuable tool for logistics enterprises performance
evaluation system. Output value matrix was introduced in this paper, to consolidate
evaluation indictors, which could consolidate performance indicators of basic
evaluation units and demonstrate the value creating process in organizations. This
matrix could provide a more intuitive and comprehensive basis for business
operations decisions.
It was shown in this study that, “Activity value analysis and value-based
management” framework could be used in design and implement an effective
performance evaluation system. The performance evaluation system developed with
this framework could breakdown the overall value management target into detailed
performance targets, in order to guide the operating of activity units. It could also
combine the performance indicators of basic evaluation units into the overall
evaluation indicator of the company, which would demonstrate the operating status of
all levels of operating units, and assist management decision making. The system was
also the starting point of feedback mechanism, which may enforce the evaluation
system and improve the performance of this organization.
Keywords: performance evaluation, value management, logistic company
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