Abstract
Logistics management is the customer, market and distributional channel based planning of logistic activities and determining the execution of these activities through outsourcing or within the enterprise and conducting the process. And logistic cost management is the preparation of product-based cost and income analysis of the planned logistic activities. Logistics management has two dimensions for the market (external environment) in one aspect and for the enterprise (internal environment) in another aspect. Logistic cost management, on the other hand, requires three-dimensional analysis which also includes product and service based performance analysis involving the other two dimensions. Logistics, the importance of which has gradually increased in recent years in terms of providing the enterprises with competitive advantage, has been studied with regards to cost and management in an attempt to measure the logistic cost management perception of the enterprises active in the organized industrial zones of Karaman, Aksaray and Kayseri provinces in Turkey.