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The aim of the article is to demonstrate that logistics costs are a basic measure of the quantity and efficiency of logistics processes, and therefore their precise identification and detailed analysis are important. Logistics costs have a major impact on the overall performance of an of the enterprise's economic activity and on shaping the final financial result that determines the level of value added.The issue of logistics costs is one of the most difficult and complex problems, resulting from the extensive and blurred structure of these costs and the difficulty in identification. Moreover, logistics cost definitions are numerous and ambiguous, they appear in various aspects, and are used in any way that impedes their identification and analysis. However, due to the growing share of logistics costs in total enterprise costs and their role in gaining and retaining a competitive position, they need to be identified, understood and structured.

Keywords: Logistics costs, cost sources, logistics cost structure, physical flows

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