Article
Financial statement analysis of logistics service providers: ways of enhancing performance
Despite the relevance of financial information relating to logistics service providers (LSPs), recent research has paid little attention to the financial analysis of LSPs. The aim of this paper is to examine the balance sheet structure of LSPs in order to find out if there are differences between single providers or defined LSP groups (clusters), respectively. Furthermore, the dependency of asset, capital and liquidity structures on LSPs specific characteristics is pointed out. Finally, we show which financial indicators positively influence profitability.
Judul | Edisi | Bahasa |
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The logistics services outsourcing dilemma: quality management and financial performance perspectives | Volume 15 · Number 6 · 2010 · 438–453 | en |