第三方物流(Third Party Logistics, 3PL)可以有助於供應鏈改善資訊不對稱的情形，並且可以提供合作夥伴間有良好的物流運送之功能，導致許多企業與3PL進行合作，進而將其整合於供應鏈之中。
　　許多企業已經將資訊科技的應用作為3PL的評估指標，隨著服務至上的觀念抬頭，使得許多產業以服務業自居。根據「競爭優勢理論」，大多數的研究是以品質作為競爭優勢之衡量構面。就3PL而言，其品質即為物流服務品質(Logistics Service Quality, LSQ)，並以LSQ作為競爭策略在市場中獲取利益與效益。例如：中保物流(GSE)將資訊科技結合於體系中，以打造出高優質之物流事業體，並且提供最佳化服務予供應鏈，故成為國內物流業的指標企業之一。因此，本研究目的是以「資源基礎理論之觀點」來探討資訊科技能力對LSQ有何影響？進而探討LSQ對企業經營績效的影響為何？
　　經由本研究之實證結果得知：(1)資訊科技能力會顯著影響物流服務品質之洽詢訂單感知與訂單取得感知；(2)物流服務品質之洽詢訂單感知會顯著影響企業經營績效。因此，3PL可以藉由資訊科技的投資與發展來創造新的核心競爭能力，以利於提供物流服務品質而產生良好的客戶感知，並且在洽詢訂單服務方面能夠有良好的感知，才能進而獲取優異的企業經營績效。

　　Third-party logistics (3PL) not only can help to align the asymmetric information in the supply chain, but also provide a superior transportation logistics function leading to a firm’s cooperation with the 3PL and to the interation of - the supply chain.
　　Using information technology has become an important - 3PL evaluation indicator by many firms. Since service-oriented concept rises, industries pose as service providers. Most of the researches on “theory of competitive advantage” use quality as a measurement of competitive strategy. For 3PL, quality means logistics services quality (LSQ). 3PL uses LSQ as competitive strategy to gain benefits in the market. For example, GSE company has become a champion in the logistic industry because of combining information technology into its logistic system to create a high quality logistics business unit and provide an optimized service to supply chains. This study aims at the influence on LSQ by IT capability base on “Resource-Based View”; furthermore, explores the influence of LSQ on firm performance.
　　The empirical results of this study show the following findings: (1) IT capability significantly affects perception of LSQ, including perception of order placement and perception of order receipt; (2) perception of order placement significantly affects firm performance. Therefore, 3PL can create new core competencies via information technology development and investment to provide LSQ for good customer perception. Moreover, the good perception on order query services can obtain excellent firm performance.

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