Logistics activities are oriented to create value for consumers, suppliers and other companies involved in the physical management of goods. The capacity of these companies to produce and deliver value depends on their ability to supply the consumers with the products and services in the location at the moment at which they want to get them, at competitive prices and at the lowest total cost. To realize the required level of customer service at the lowest total cost, it is fundamental to analyze the logistics activities presents in the company and the cost that these activities generate. Managers need accurate information to identify the cost reduction opportunities, and to re–engineer their logistics processes with the aim of making them more efficient. The success of these attempts depends on the ability of the cost analysis system to identify the resources consumed for specific product, procurement channel or logistic activity. The cost analysis for each activity allows a more efficient assignment of the resources identifying the cost reduction and new technology investment opportunities because it informs of real profitability for every client, product or service. The identification and development of the more profitable activities, present along the supply chain, should create an improvement in the business performance.