Based On Economic Value Added (EVA) In China's Logistics Enterprise Performance Evaluation System

With the rapid development of world economy and the progress of modern science and technology,logistics industry as an emerging economy Fu Wu sector, Zheng Zai Xun Su development worldwide. Faster in the case of foreign investment, domestic logistics companies like limited time, can make their own network and the overall competitiveness has improved. The establishment of logistics enterprises in China to make a realistic operating conditions to judge the performance evaluation system, the bigger the show its importance.The traditional evaluation system is based on the logistics.of accounting profits and the basis of relevant indicators,ignoring the cost of equity capital,corporate performance evaluation during short-term benefits and focus only on a single enterprise (or a single sector) of the evaluation, do not pay attention to the whole value chain effective measure, net income does not reflect the status of capital appreciation and capital operation efficiency, seriously affected the development of enterprises.Economic value to shareholders,managers,employees and behavior will maximize the way,and created a management miracle,become the basis for wealth creation. Economic Value Added as a measure of the most accurate measure of corporate performance,at any time on company performance,can make the most accurate and appropriate assessment of the logistics of particular value to shareholders.Articles nothing five parts:The first part of the problem and research background;second section describes the calculation of EVA and related theory;the third part to China,2004-2008 48 transportation companies disclose financial data for the samples,the use of statistical method and the traditional performance evaluation of the EVA index of empirical research. Confirmed that the listed logistics company EVA performance evaluation is more explanatory power.The introduction of the fourth part of the Balanced Scorecard, EVA-based logistics companies to establish comprehensive performance evaluation system. BSC is an enterprise performance measurement and management system, through the Financial Perspective to keep attention on the short-term performance,but also clearly reveals how to maintain long-term financial and competitive business performance, so that management and staff on the business development strategy to have a clear understanding and business development strategies to promote transformation of management practice.The fifth part, to Beijing Dragon World Network Technology Co.,Ltd. as an example an integrated performance evaluation system introduced in Logistics Enterprises.This paper targets and balanced scorecard system EVA linked to form a logistics company to assess the overall performance of the comprehensive evaluation system is proposed to achieve the maximum profit to provide a method, ultimately maximizing the value.