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Assessment of the efficiency of logistics business processes in the context of digital transformation based on a balanced process-matrix management structure

ISSUE 2, FEBRUARY 2026

PDF  Article PDF Version

Received: 10 October 2025

Accepted: 24 October 2025

Available online: 26 February 2026

Subject Heading: BUSINESS VALUE

JEL Classification: М11, М15

Pages: 211-222

https://doi.org/10.24891/jacpzg

Chunxing SUN Peoples' Friendship University of Russia named after Patrice Lumumba (RUDN University), Moscow, Russian Federation
1042238096@pfur.ru

https://orcid.org/0009-0009-1185-8946

Subject. An organizational model capable of enhancing the efficiency of logistics management in a modern enterprise.
Objectives. To develop and scientifically substantiate a model for assessing the efficiency of logistics business processes based on a balanced process-matrix structure, which ensures a comprehensive and adaptive approach to logistics management under digital transformation.
Methods. Systems and process-based approaches were applied.
Results. A system for calculating partial and integral indicators across four criteria – financial-economic, production, external integration, and organizational has been presented. The interpretation of the obtained values is carried out using the Harrington scale, which allows classifying the state of each process and taking timely measures. The implementation of a process-matrix structure has been proposed; a comprehensive methodology for quantitatively assessing its performance, based on an adapted concept of a balanced scorecard, has been developed; and a set of practical indicators for managerial control has been formed. A ready-to-use organizational template has been provided, enabling effective interaction between functional units.
Conclusions. The developed assessment mechanism provides enterprise management with a tool for objective monitoring, identifying bottlenecks, and making informed managerial decisions. This approach ensures transparency of costs and outcomes within end-to-end business processes.

Keywords: logistics, supply chains, matrix structure, operational processes, performance indicators

References:

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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