本文从EVA的概念入手,首先阐述了物流企业实施EVA的作用,强调在物流企业应用EVA业绩评价体系时,要结合自身的行业特点,着重论述了物流企业EVA业绩评价体系的组成。最后提出在物流企业应用EVA业绩评价体系时,应关注部门间的“协同效应”,同时要结合作业成本法和业务流程再造。 This article begins with the concept of EVA. First of all, it expounds the role of logistics enterprises in implementing EVA and emphasizes that when applying EVA performance evaluation system to logistics enterprises, the composition of EVA performance evaluation system of logistics enterprises should be emphatically discussed combining with its own characteristics. At last, it puts forward that when using EVA performance evaluation system in logistics enterprises, it should pay attention to the “synergy effect” between departments and at the same time combine the ABC method with business process reengineering.