The purpose of this study is to survey and analyze the current state of cost management for logistics activities, to present overall problems and improvement measures, thereby providing motivation for the rationalization of logistics in Korean firms and promoting international competitiveness and management rationalization. The foundational references for this study are essentially three reports published by the IMA (Institute of Management Accountants): SMA No. 4K "Cost Management for Warehousing," SMA No. 4I "Cost Management for Freight Transportation," and SMA No. 4P "Cost Management for Logistics," which were used as the basis for constructing the research framework, questionnaire, and interview content. The major items comprising the questionnaire were divided into two broad categories for analysis. The first is the analysis of the general state of logistics management, which includes logistics services, logistics organization, and logistics processes. The second concerns cost management of logistics activities, which covers the current status of logistics cost calculation, cost accounting for logistics expenses, budget management of logistics costs, decision-making methods and economic feasibility calculations for logistics activities, and performance measurement of logistics activities. In the summary and conclusion section, problems and countermeasures for each item were presented.