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Logistics costing provides useful information for decision makers when planning or evaluating logistics services and functions. The traditional procedures applied for calculating logistics costs are, however, not always able to deliver the requested information due to the use of arbitrary allocation techniques. This paper introduces a calculation approach for logistics with more exact cost allocations based on the identified performance flows or relations. The differences caused by the various roles of logistics in companies are also considered. The model can establish an improved form of the decision support information systems in logistics.