“…During the pandemic, these input and output variables remained fundamental for the calculation of CSCs' efficiency. Therefore, in our study, similar inputs and outputs were also chosen based on this foundation of the literature, that is, owned‐in and chartered‐in fleet capacity from Chao (2017), Chao et al (2018), Hsieh et al (2021), Kuo et al (2020), number of employees from Chao et al (2018), Hsieh et al (2021), Kuo et al (2020), Panayides et al (2011), Wang et al (2014), Woo et al (2019), operating costs from Chao (2017), Chao et al (2018), Hsieh et al (2021), Kuo et al (2020), Lun and Marlow (2011), transported volumes from Bang et al (2012), Chao (2017), Chao et al (2018), Hsieh et al (2021), Kuo et al (2020), Lun and Marlow (2011), and revenue from Bang et al (2012), Chao (2017), Chao et al (2018), Hsieh et al (2021), Kuo et al (2020), Lun and Marlow (2011), Panayides et al (2011). Moreover, as COVID‐19 forced companies to undergo a lot of restructuring to meet with new challenges, the factors of cost and efficiency became even more prominent than before.…”