Resumen
The primary objective of any logistics service provider is to develop. Although it appears natural, the challenges that it poses are bigger than we think. The concept of development ? generally seen as a process of changes ? is ambiguous and can mean something else for each service provider. The aim of this article is to attempt to verify, based on the value-building growth model (VBG), whether the financial results achieved by logistics service providers translate into their success, which is equated with development.