主成分分析法充分利用全部数据所包含的信息,以主成分贡献率作为指标权重值,具有较强的全面性和客观性,是分析物流成本对财务业绩影响程度的行之有效的方法。本文分析了物流成本的概念,采用主成分分析法,探析了物流成本对财务业绩的影响,旨在为财务业绩分析人员以及投资者提供一定的参考。 The principal component analysis method makes full use of the information contained in all the data and takes the contribution rate of the principal components as the weight of the index, which has a strong comprehensiveness and objectivity. It is an effective method to analyze the impact of logistics cost on financial performance. This paper analyzes the concept of logistics costs, using principal component analysis to explore the impact of logistics costs on financial performance, designed to provide some reference for financial performance analysts and investors.