With the entry of WTO and the establishment of market economy,the environment both inside and outside of survival and development of the enterprises has changed a lot.The management of enterprises has changed from extensive to intensive and cost management is the core in this change.Cost information is the key factor and precondition in the management and decision of enterprises. The enterprises not only need to master the subsystem and everya spect of conerete cost of logisties system aceurately to guarantee the produetion management and the customer serviee profit rate，but also need to grasp a more exhaustive information of logisties cost to determine how to cut the cost and recornbjne the whole logistics process and enhanees the logisties system operation efficieney of the enterprises.
This thesis tries to use accounting and statistical methods of combining to determine the cost of logisties，which provide basis of quantitative analysis for logistics management and control: inaugurate lowering costs，increase the third profits souree；provide information for logisties management decision:supply price information for the development of logisties.
KEYWORDS：logistic cost，cost calculation，A statistical methods of combining ccounting
