Title: A value co-creation and relational-based view for financial metrics in third-party logistics

Authors: Paulo Sergio Altman Ferreira

Addresses: School of Engineering, Universidade Presbiteriana Mackenzie, São Paulo, São Paulo, Brazil

Abstract: This paper proposes and explains financial measures and value co-creation analytics for logistics costs and relationship performance. The fundamental approach refers to the view of logistics services as value co-creation drivers. The main argument is that measuring value co-creation accomplishments of 3PL could enable developing relational-based financial metrics. In turn, these indicators would represent an additional view for measuring financial performance across the entire supply chain. This proposed framework was developed through applying deductive logic to blend the value co-creation perspective of logistics services and relationship development. Systematic measurement of logistics value requires a description of the financial impact of the co-creation perspective of the service. Relational costs and revenues in a perspective of value co-creation is a novel approach for 3PL to manage its performance within the entire supply chain. The outcome is a proposition to capture how value-co creation can be quantified in financial terms in logistics services.

Keywords: value co-creation; 3PL; relational-based logistics; logistics services; financial metrics framework.

DOI: 10.1504/IJLSM.2025.148069

International Journal of Logistics Systems and Management, 2025 Vol.51 No.4, pp.539 - 555

Received: 23 Sep 2022
Accepted: 25 Dec 2022
Published online: 25 Aug 2025 *

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