Resumen
This paper discusses the problem of identification and measurement of logistics cost parameters in the accounting information system indicating their impact on business management processes. The first part of the study presents the identification and measurement of logistics costs from the perspective of broadly understood business management. The subsequent part of the paper exposes the results of the empirical research in the field of logistics costs analysis in the production company. The attention has been focused on the factors that improve management efficiency by the identification and implementation of control mechanisms of logistics costs in business management. The aim of the paper is to learn and assess the relationship existing between the level of analytical identification of logistics costs in the analyzed areas and the efficiency of management. The research methods applied to achieve the objective are literature studies, descriptive analysis and trend analysis of logistics costs. The research period covers the years 2013 ? 2015. The problem of identification and measurement of logistics costs in the company is important and up-to-date on account of its impact on management processes in the area of business efficiency.