*2.4. Data*

The authors selected typical logistic enterprises that are suitable for this research objective. Specifically, the enterprises must fulfill the following conditions: they are of appropriate size; they have geographical concordance to exploit potential customers of partners and save the cost of reverse traffic; and they must be in the same industry and field of operation to optimize available infrastructure, technical support, and transportation without having to invest in any additional equipment. Based on those conditions, the authors selected enterprises summarized in Table 1 below [29].

**Table 1.** List of LOs (Statistics 2021).


To assess the impact of the COVID-19 pandemic on the business situation of logistics enterprises in Vietnam, the authors used four input factors and two output factors:


The indicators on Total Assets and Equity are the main items in the balance sheet. These indicators show an overview of the assets situation of the enterprise. Based on these indicators, it is possible to assess the business situation and the ability to use the capital of the enterprise. Factors on the cost of goods sold; management costs; net revenue and profit after tax are the main indicators in the income statement of an enterprise. These indicators reflect the business results and development trends of the enterprise as a basis for making strategic financial decisions. These financial indicators reflect the business situation of a logistics enterprise. The data source is actual data on the business situation of enterprises in the period 2017–2020. The data were collected through the website of the General Statistics Office and are summarized in Tables 2–5 below [29].
