“…There are several motives against logistics outsourcing that are associated with risks (such as loss of control), performance and trust issues, incompatibility in information technology and insufficient knowledge to observe the needs of the outsourced (Selviaridis and Spring, 2007) regarding 3PL providers. In light of RBV, companies decide to outsource their logistics activities to a 3PL provider to gain access to a larger range of resources (tangible knowledge such as materials, warehouses, equipment and intangible knowledge, know-how and organisational assets) and aim to minimise their transaction costs (TCE) (Fadile et al, 2018), but only if this logistics provider shows good financial health, reputation on the market, and so on. Therefore, this decision takes into consideration the analysis of the 3PL providers to check the availability, historic relationship with partners (Aharonovitz et al, 2018) and financial health of providers in the market, not only offering good services, resources (Bandeira et al, 2015); it is important to check tax debt, supplier payment capacity, debt with suppliers (De Oliveira Neto et al, 2018), capacity to generate profit, low reputation with clients and other taxes (Hwang et al, 2016).…”