外文文献翻译企业财务报表的分析.docxVIP

毕设附件外文文献原文及译文 文献出处 作者: Hofmann, Erik; Lampe，Kerstin 期刊名称：International Journal of Physical Distribution Logistics Management 卷：3 ;期：4 ;页：321-342 ;年份:2016 原文 Financial statement analysis of logistics service providers Hofmann; Lampe 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 logistical performance has become a substantial business challenge and key success factor ([8] Bowersox et al. y 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 wService 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 outsourcing 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 Mone-stop-shopping’’ are among the external influence factors ([531 Semeijn and Vellenga，1995)，while amongst others，economies of scale丨丨 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 (MAfs) or establishing cooperation with other LSPs. In any case, the financial structure or key performance indicators (KPIs) constitute important compan