摘要:Background/ Recently, small and medium-sized enterprises (SMEs) have decreased their sales and profits in a rapidly changing business environment. The government has promoted a logistics consulting support policy to bolster the business performance of SMEs. Methods/Statistical analysis: Logistics consulting aims to improve logistics business processes, logistics services, and logistics operation management, and improve the business performance by supporting accounting services. In this process, the logistics consulting performance of 150 SMEs was investigated to analyze the business performance of SMEs. Findings: Through an analysis of these aims, they seem to be effective in business performance. Improvement in business process is to standardize a consistent process of the process, business order and business performance. And also, improvement in services will bring good level of information quality, interaction quality, order effectiveness, order accuracy, product status, timeliness and support system. To improve operations management will be helpful to cost level due to unit cost management of furnaces, planned logistics function through order management, work disruption prevention due to single order, and work efficiency through procedural improvement, which is analyzed to increase business performance by affecting the back. In addition, the accounting business support was analyzed that it makes improvements in their business performance which includes accounting, management analysis, cost management, and budget management. Improvements/Applications: The result shows that the logistics consulting support policy is an effective way to enhanced the self-sufficiency of the SME, which will be an opportunity for job creation and development of logistics services..