CAJ | 학술논문

主要从DEA评价模型的视角分析了我国A股上市物流公司成本、管理的现状，研究发现其成本管理效率相对较低，利润水平低于行业的平均水平，缺少专门的会计核算制度，成本控制意识薄弱，绩效考核方法落后，缺少专业性的物流人才。在此基础上，提出了优化A股上市物流公司成本管理的具体策略，从而有助于提高其成本管理的效率，进而提高企业盈利能力。
주요종DEA평개모형적시각분석료아국A고상시물류공사성본、관리적현상，연구발현기성본관리효솔상대교저，리윤수평저우행업적평균수평，결소전문적회계핵산제도，성본공제의식박약，적효고핵방법락후，결소전업성적물류인재。재차기출상，제출료우화A고상시물류공사성본관리적구체책략，종이유조우제고기성본관리적효솔，진이제고기업영리능력。
This article analyses, mainly from the perspective of DEA Model, the current situa- tion of cost management of logistics companies listed in China Share-A market, discovering that the efficiency of cost management is relatively low, that the profit level is lower than the average level of the business, that there is the lack of specialized accounting system and profes： sional logistics personnel,and that the awareness of cost controlling is weak and performance evaluation is backward. As a result, this paper puts forward the specific strategies for these list- ed logistics companies, which can help improve their level of cost management and profitability.