The purpose of the study is to determine the relationship between factors of logistics activities and business efficiency of textile enterprises in Binh Tri Thien area. The study synthesized survey results from 212 textile enterprises in three provinces, and the collected data was analyzed using the PLS - SEM method. The findings indicated five constituting logistics activities: internal logistics, input logistics, output logistics, support logistics, and logistics costs. The study also built a model to predict that logistics activities positively influence the business efficiency of textile enterprises (with a normalized coefficient of 0,524). Furthermore, the findings indicate that if logistics activities are negatively impacted by the Covid-19 epidemic, the business performance of textile and garment enterprises will suffer (with a standardized coefficient of - 0,069). The article has thus pointed out that textile and garment enterprises that want to improve business efficiency must rationally use logistics costs and improve the quality of input, output, internal logistics activities, and logistics support