Research On The Performance Evaluation System Of The Third Party Logistics Enterprise Based On The EVA And BSC Fusion

In recent years, with foreign logistics companies settled, and therapid development of domestic logistics enterprises, the competitionamong the third party logistics enterprises in our country is increasinglyfierce. The third party logistics enterprises who want to stand firm andhave a long history in the face of fierce competition, required advancedenterprise performance evaluation system for its long-term development.With the change of enterprise management concepts, advanced enterprisemanagement methods are emerging in endlessly, EVA and BSC as themore sophisticated performance measurement system have become thedarling of the performance evaluation filed. Currently, however, mostthird party logistics enterprises are still using the traditional financialindicators as the measure of business performance, this performanceevaluation model is not only difficult to adapt to the needs of theincreasingly fierce competition, but also easy to create the appearance ofthe short-term behaviors of enterprises, ignoring the sustainabledevelopment of the third party logistics enterprises. Therefore,establishing the scientific and reasonable performance evaluation systemis of great significance to the development of third party logisticsenterprise.At first, this paper expounds the related theory of performanceevaluation and the basic principle of EVA and BSC, laying a theoreticalfoundation for constructing the performance evaluation system. Second, itanalyzes the EVA and BSC for the advantages and disadvantages of thirdparty logistics enterprise performance evaluation, and feasibility andimplementation of the EVA and BSC fusion, and describes the fusion ofEVA and BSC to the third party logistics enterprise performanceevaluation.Thirdly, it confirms the subject and object of the third partylogistics enterprises performance evaluation, on the basis of indexselection principle and method, constructing the EVA and BSC fusion ofthe third party logistics enterprise performance evaluation system, andformulating the corresponding evaluation program. Finally, the EVA andBSC fusion of the third party logistics enterprise performance evaluation system is applied to the case in which we choose, and through thecorresponding evaluation procedure of performance evaluation system offinancial indicators and non-financial indicators for processing, we obtainthe results of the third party logistics enterprise evaluation, and verify thefeasibility of the evaluation system.This paper which is based on the structure of the BSC framework,related to EVA index as the core of the financial dimension, building thethird party logistics enterprises performance evaluation system fusion ofEVA and BSC. With the system of performance evaluation results, we canselect the third party logistics enterprises existence weak link, digging outthe advantage of links which the third party logistics enterprises have,achieving the objective of the comprehensive evaluation of enterprisebusiness performance. At the same time the performance evaluationresults can help the third party logistics enterprises to carry out the nextgoal, promoting the sustainable development of the third party logisticsenterprises.