Logistics businesses provide cost advantage and customer satisfaction with the logistics service activities they show to the sectors. In the financial statements of logistics enterprises, working capital and labor activities have an important place for fixed assets, which are obligatory for the fulfillment of two important works such as transportation and storage, and for activities such as labeling, packaging, information transmission, stacking. It is important to monitor real cost information in logistics businesses. Businesses that want to maintain their existence under the increasing competition conditions with globalization have to meet the rapidly changing customer demands at the lowest cost. As a result of these developments, while the manufacturing companies were carrying out their logistics activities, they had to cooperate with independent companies that are experts in the field of logistics and started to demand some logistics services such as raw material supply, storage of products and sending to customers from these independent logistics companies. The aim of this study is to explain logistics costs and its structure and to explain the methods used in costing logistics activities.