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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:1143  下载量:405
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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