After this initial step, analysis of logistics performance has become an important issue in the area of management science research, but despite this attention from researchers, there is little convergence both in terms of methods and in terms of results for its validity. As Robb et al. (2008) mention, since logistics deal with physical, informational and cash flow management, it is generally recognized as a major determinant of business performance, but practices particularly in terms of performance analysis, are still at the stage of being studied by professionals and academics.