Identification of logistics costs in the cost accounting system is an interesting research problem and the assessment of these costs is one of the aspects taken into account in the decision-making process taking place in business practice. Logistics costs are recognized by many authors as a complex and ambiguous category, which makes it difficult to conduct research and analysis. The nature of logistics costs means that the cost accounting in many enterprices is not sufficiently adapted to gather information in this area. Therefore, the objectives of this article are: identification and indication of the significance of basic elements of logistics costs and unifying their definitions. The conclusions adopted in the article may be used in further studies on the costs of passenger transport. During the research, the following methods were used: content analysis and logical analysis.