The conceptualization of Töyli et al. (2008) arises due to the fact that, despite logistical performance and financial performance having been studied, their relationship constitutes a research gap, because it has not been subjected to empirical studies, especially in the field of SMEs. For these authors, this area is an exploratory field due to the consensus that good logistics performance has an impact on a company’s results. It allows the reduction of costs, increased income and efficient use of investments in assets.