Assessment of the logistics service provider PKP Cargo using indicator analysis

The aim of this article is to select indicators that can be used to evaluate a logistics operator in the field of rail transport services. The article presents the characteristics of PKP Cargo and assesses this service pro-vider. The research problem posed in this study is: How should a logistics operator be evaluated? The hypothesis put forward in the article is: The use of ratio analysis enables the construction of a model for assessing the logistics service provider, PKP Cargo. The publication presents results from an analysis of literature and legal acts, as well as findings from a diagnostic survey conducted using interviews with em-ployees in the railway sector. The results presented in the article also rely on statistical data published by PKP Cargo S.A. The research fills a niche in exploring a new approach to ratio analysis. A substantive selection of available indicators and measures was undertaken to identify those most important for evalu-ating the effectiveness and efficiency of transport activities. A set of selected indicators and measures characterizes the company's operations. The research findings may be useful for comparative assessments of railway companies providing logistics services. This example also enables the detection of imperfec-tions in the system of rail transport services operation and provision. As a result, the findings can be used to enhance the level of effectiveness and efficiency in PKP Cargo's transport service activities.