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我国物流上市企业成本效率对经营绩效影响研究
发表时间：2015-10-31 浏览量：1857 下载量：514
| 全部作者： | 张毅 |
| 作者单位： | 太原理工大学经济管理学院 |
| 摘 要： | 利用NEW-COST-DEA方法计算2000年至2009年20家物流上市企业成本效率值。从实际成本对最优成本的偏离程度——成本投入不足和成本投入过度的角度，考察其对物流企业绩效的影响。回归结果表明，成本效率与绩效正相关，成本投入过度与绩效显著负相关，成本投入不足与绩效负相关但不显著。研究发现，资本和人员要素均呈现过度投入，且资本过度投入的程度较高。将成本效率划分为资本成本效率和劳动成本效率，面板回归结果显示，它们都与资产收益率（return on assets，ROA）显著正向相关，但劳动成本效率与绩效关系更显著，资本的低效利用是其无法发挥对绩效促进效应的原因。研究还发现，大型物流企业并不比中小物流企业具有更为明显的规模经济效应。 |
| 关 键 词： | 成本管理；资产收益率；NEW-COST-DEA；物流上市企业 |
| Title： | Effect of cost efficiency on performance of Chinese logistics listed companies |
| Author： | ZHANG Yi |
| Organization： | College of Economics & Management, Taiyuan University of Technology |
| Abstract： | The article calculates the values of cost efficiency of 20 Chinese logistics listed companies during the time from the years of 2000-2009 by the NEW-COST-DEA methods. From the perspective of the rate of deviation of actual cost to the optimal cost, i.e. cost over-utilization and under-utilization, return on assets (ROA) are estimated. The result shows that cost efficiency has significant positive effect on performance. And cost over-utilization has significant negative effect on performance. The effect of cost under-utilization is not significant. Capital and human investment are both over-utilized, and the degree of capital investment is more obvious. Labor cost efficiency has more significant positive effect on performance than capital cost efficiency. The larger-scale logistics companies have no significant advantage of scale effect and cost efficiency over the middle and small-scale logistics companies. |
| Key words： | cost management; return on assets; NEW-COST-DEA; logistics listed companies |
| 发表期数： | 2015年10月第20期 |
| 引用格式： | 张毅. 我国物流上市企业成本效率对经营绩效影响研究[J]. 中国科技论文在线精品论文，2015，8（20）：2128-2139. |
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