When the product costs of today's businesses examine, it can stat that logistics costs have an
important share of total costs. The share of these costs in total costs is 10-12%.Logistics
processes play a more critical role in the success of supply chains. When the logistics cost
structure can analyze, it can show the cost ratio for each activity. In this context, a tip can be
caught to minimize the cost. One of the most important goals of logistics activities is to meet
consumer demand, and efficiency in the implementation of supply chain strategy is a factor by
minimizing the total cost. In the study, the importance of the supply chain in logistics cost
management was emphasized. In this context, the operating cost method of the accounting
information in the entire supply chain determined by the enterprise can provide information to
optimize the activity chain and value, as well as monitor all activities related to the product.