1、1750 单词， 1 万英文字符， 3100 汉字 出处 ： Hofmann E, Lampe K. Financial statement analysis of logistics service providers: ways of enhancing performanceJ. International Journal of Physical Distribution & Logistics Management, 2013, 43(4):321-342. 原文 Financial statement analysis of logistics service providers:
2、ways of enhancing performance Hofmann; Lampe 1 Introduction In recent years, the demand for global logistics services has been increasing consistently (28 Harrison and van Hoek, 2010). In order to compete in global markets, companies in all industry sectors strive for improved efficiency, so that lo
3、gistical performance has become a substantial business challenge and key success factor (8 Bowersox et al. , 2007; 9 Branch, 2009; 37 Liu and Lyons, 2010). To meet this challenge, companies whose core-competencies do not include logistics activities tend to outsource these functions to logistics ser
4、vice providers (LSPs) (34 Lieb and Bentz, 2005a). Due to this development and to fulfill customer requirements, LSPs have broadened their scope of services, also in order to meet intensified competition. Besides the range of services, the financial performance of LSPs is an important criterion for o
5、utsourcing decisions (23 Gotzamani et al. , 2010). However, the trend towards outsourcing is not the sole reason for the growth of the LSP market. Globalization, the increased importance of knowledge-based consulting services, as well as the trend towards one-stop-shopping are among the external inf
6、luence factors (53 Semeijn and Vellenga, 1995), while amongst others, economies of scale and economies of scope are internal drivers of LSPs growth (49 Persson and Virum, 2001). LSPs have developed from simple carriers (1PL LSP) to comprehensive providers of various logistics services (2/3PL LSPs) (54 Sheffi, 1990). In order to maintain growth, various strategic directions can be pursued, including organic growth, mergers &acquisitions (M&As) or establishing coo
