Author(s)

Junchao Li ¹, Yanhong Yu ¹

Affiliation(s)

¹ Chongqing Jiaotong University, Chongqing, 400074, China

Corresponding Author

Junchao Li

ABSTRACT

Under the background of "Industry 4.0" and "Internet +" development, the intelligent logistics system is the only way for the development and transformation of China's logistics industry. However, at present, the scientific research investment and intelligent equipment purchase and repair costs of the smart logistics transformation of logistics companies is huge, and it is difficult to maintain the balance between the production cost and profit. Therefore, how to evaluate objectively, fairly and effectively the business performance of enterprises has become an urgent problem to be solved by China's smart logistics enterprises. Based on this, this paper selects the wisdom of 18 listed companies in the logistics industry financial performance evaluation, financial indicators and the financial indicators for soft, respectively from five different dimensions to establish index system, using the entropy method of objective evaluation, finally get the enterprise financial performance evaluation, and according to the industry situation put forward the corresponding policy Suggestions.

KEYWORDS

Intelligent logistics; financial performance; entropy value method; K-means clustering

CITE THIS PAPER

Junchao Li, Yanhong Yu, Financial performance evaluation of Chinese smart logistics enterprises. Accounting and Corporate Management (2023) Vol. 5:14-21. DOI: http://dx.doi.org/10.23977/acccm.2023.050602.

REFERENCES

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[2] Li Xiaojin, Zhang Haoyuan, Xiao Kaiyun. Research on the financial performance evaluation of express delivery logistics enterprises based on BWM-GRA model [J]. The Practice and Understanding of Mathematics, 2020, 50 (07): 1-7.
[3] Han, Hui, Trimi, et al. A fuzzy TOPSIS method for performance evaluation of reverse logistics in social commerce platforms[J]. Expert Systems with Application, 2018.
[4] Hu Xiangmin. Evaluation of financial performance of hydroelectric power enterprises based on entropy method [J]. Businesscom, 2021, No. 248(22):32-34.
[5] Charissa, Pan Xiaohu. Research on the performance evaluation of logistics enterprises based on entropy method and DEA [J]. Logistics Engineering and Management, 2021, 43 (10): 124-129.
[6] Lu Yiming. Research on the performance evaluation of intelligent logistics companies based on DEA method [J]. China Storage and Transportation, 2022, No. 262(07): 119-120. DOI: 10.16301/j.cnki.cn12-1204/f. 2022. 07. 108.

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