| With the reinforcing of the world economic integral, the relationship between country economy and the world economy will be more consanguineous, and more foreign enterprises will enter Chinese market. The entry of the foreign enterprises urgently needs logistics system, which should be convenient, betimes, low cost and high efficient, to give service for their multinational production and sell. This brings capacious developing opportunity, while, foreign logistics entering the national market, national logistics enterprise in the primary phase will face more furious competition.After logistics developing tactic was brought forward in "the tenth programming", biggish progress was made in logistics theory and practice, but there are many problems in country's logistics including low performance efficiency, high cost, weak competition ability and the economic performance in scale is not ideal. Proceeding the research to logistics, it is very necessary to find out problems and seek solution to promote enterprise development. It is becoming exigent to reasonable completely evaluate logistics performance, accurately understand their condition, find out the advantages and disadvantages, promote enterprise establishing efficient performance mechanism and competition ability. The paper was finished in combination with the project of "The evaluation on Jilin freight station ", aiming at logistics converted from highway freight, proceeding the research on logistics performance.Based on the reading of domestic and foreign materials, further study was made and new idea was brought forth according to the present development condition and problems of national logistics enterprises.Whether evaluating indexes is scientific has direct influence on the accuracy of the result of performance evaluation. In this thesis evaluating indexes of logistics performance are gathered in two parts: accounting and non-accounting indexes. And an accounting indexes riddling method---- principal component analysis method is put forward. This can avoid indexes' relativity and redundancy. The selection of comprehensive evaluating method is very important after the index has been established; the author uses fuzzy comprehensive evaluating method in the performance evaluation. At last, Activity-Based Costing method is applied to cost distribution and discussing the possibility of logistics evaluation based on this method.The thesis has six chapters, the main content as following:The first chapter is introduction. Firstly, stating the purpose and research necessity, and then simply summarizing domestic and foreign research status and develop trend on enterprise performance evaluating. Finally, introducing the content of the thesis.The second chapter is logistics enterprise's developing conspectus. Summing up the development condition of country logistics enterprise and analyzing the existing problems. Summarizing the enterprise condition of Changchun city. And simply introducing the management condition of Yangjiadian logistics center in function construction and financial standing.The third chapter is logistics performance evaluating index. Most people neglected the importance of non-accounting indexes in logistics performance study, so the index system established before is unilateral. In this paper principal component analysis method is used to riddle accounting indexes avoiding indexes' relativity and redundancy, and then selects non-accounting indexes according to anterior study result in four parts: transport ability, storage ability, distribution ability and comprehensive level. At last, allotting weight of index using AHP(Analytic Hierarchy Process) method.The fourth chapter is comprehensive evaluation method of logistics performance. Firstly, analyzing the advantages and disadvantages of the common comprehensive evaluating methods, then putting forward an effective method ----fuzzy comprehensive evaluating method to logistics performance evaluation. Secondly, the enterprise management level of Yangjiadian...
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