Resumen
The ever-shorter product life cycle, mass customization of production and constant pressure to reduce costs have a significant impact on the operating activity of modern companies, including logistics service providers. In order to achieve market success, they have to look for new sources of gaining or maintaining the competitive advantage. One of such sources are resources that relate to both the material and immaterial realms. The article assumes that intangible assets are the main source of competitive advantage. The aim of the paper is to identify the intangible assets and determine their impact on the competitive advantage of logistics service providers.