Research On Performance Evaluation Of Logistics Enterprises Under Sustainable Development

The modern logistics industry has gradually become a service-oriented industry integrating warehousing,transportation,and informatization.It is closely related to our lives and has attracted more and more attention.With the rapid development of e-commerce and the process of sustainable development,the business model and management philosophy of logistics companies are changing with each passing day.At the same time,logistics companies are facing problems such as increased costs,environmental degradation,backward technology,and lack of talent,which have affected the sustainable development of logistics companies.Performance evaluation has always been a key link in the management of an enterprise.Performance evaluation measures the financial status and operating results of an enterprise.Therefore,it is of great research significance and practical value to integrate the concept of sustainable development into the management of logistics enterprises and build a performance evaluation system for logistics enterprises under sustainable development.Based on the research status of sustainable development and the performance evaluation of logistics enterprises at home and abroad,and related theories,this paper first analyzes the development status of logistics enterprises in China and the problems in performance evaluation of logistics enterprises.Secondly,through the study of relevant literature and the study of the status quo,the financial indicators of logistics enterprise performance evaluation are screened from the four aspects of debt repayment ability,profitability,operation ability and development ability,and screened from three aspects:innovation ability,environmental protection ability and social responsibility.The non-financial indicators of performance evaluation of logistics enterprises finally obtained a performance evaluation indicator system of logistics enterprises under sustainable development that contains 20 indicators.Then,with the help of the data of 17 listed logistics companies from 2016 to 2018 for empirical analysis,the entropy weight method is used to weight the performance evaluation indicators of logistics companies.The method of combining gray correlation and TOPSIS is used to evaluate the comprehensive performance of logistics enterprises and to rank the sample enterprises under financial indicators and non-financial indicators respectively.The results show that:Among the performance evaluation indicators of logistics enterprises under sustainable development,the weights of social responsibility and innovation ability are larger than other secondary indicators,which are 0.1896 and 0.1695,respectively,indicating that non-financial indicators have a greater impact on the performance evaluation of logistics enterprises;the comprehensive proximity of most sample logistics companies from 2016 to 2018 showed an upward trend,and the comprehensive proximity of a small number of companies showed a fluctuating trend and a downward trend,indicating the good development trend of logistics companies;Under the continuous development,the performance level of logistics enterprises is greatly affected by the level of non-financial performance.For the companies with lower ranking of the closeness of financial indicators,due to the improvement of the closeness of non-financial indicators,the ranking of comprehensive closeness has also increased.