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1、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：InternationalJournalofPhysicalDistribution&LogisticsManagement卷：3；期：4;页：321-342；年份：2016原文FinancialstatementanalysisoflogisticsserviceprovidersHofmann;Lampe1IntroductionInrecentyears,thedemandforgloballogisticsserviceshasbeenincreasing
2、consistently([28]HarrisonandvanHoek,2010).Inordertocompeteinglobalmarkets,companiesinallindustrysectorsstriveforimprovedefficiency,sothatlogisticalperformancehasbecomeasubstantialbusinesschallengeandkeysuccessfactor([8]Bowersoxetal.,2007;[9]Branch,2009;[37]LiuandLyons,2010).Tomeetthis
3、challenge,companieswhosecore-competenciesdonotincludelogisticsactivitiestendtooutsourcethesefunctionstologisticsserviceproviders(LSPs)([34]LiebandBentz,2005a).Duetothisdevelopmentandtofulfillcustomerrequirements,LSPshavebroadenedtheirscopeofservices,alsoinordertomeetintensifiedcompeti
4、tion.Besidestherangeofservices,thefinancialperformanceofLSPsisanimportantcriterionforoutsourcingdecisions([23]Gotzamanietal.,2010).However,thetrendtowardsoutsourcingisnotthesolereasonforthegrowthoftheLSPmarket.Globalization,theincreasedimportanceofknowledge-basedconsultingservices,asw
5、ellasthetrendtowards"one-stop-shopping”areamongtheexternalinfluencefactors([53]SemeijnandVellenga,1995),whileamongstothers,”economiesofscale”and”economiesofscopeHareinternaldriversofLSPsgrowth(
6、49
7、PerssonandVirum,2001).LSPshavedevelopedfromsimplecarriers(IPLLSP)tocomprehensiveprovider
8、sofvariouslogisticsservices(2/3PLLSPs)([54]Sheffi,1990).Inordertomaintaingrowth,variousstrategicdirectionscanbepursued,includingorganicgrowth,mergers&acquisitions(M&A's)orestablishingcooperationwithotherLSPs.Inanycase,thefinancialstructureorkeyperformanceindicators(KPIs)constituteimpo
9、rtantcompanyinformation:thisappliestocreditassessmentregardingorganic-growthandcapitalprocurement,generalinformationaboutthetakeovertargetregardingM&A's([26]Hakkinenetal.,2004),andassessingthefinancialsituationofapotentialpartnerregardingcooperation.Itisremarkablethat,despitethereleva
10、nceof
