Urgency of the research. Implementation of logistics functions is accompanied by a corresponding expenses and an effective system of management greatly enhances the competitiveness of the company. Target setting. It is necessary to create conditions for the established system of logistics expenses management at the level of each brunch enterprise in order to reduce the share of logistics costs of enterprises in the cost of material flow. Actual scientific researches and issues analysis. The issue of expense management is a part of theory of effectiveness and subject of research of many scientists in the works of fundamental and sectoral focus. However, the logistics component in the structure of expenses of the AIC enterprises is not sufficiently studied and the system of their management is not fully developed. Uninvestigated parts of general matters defining. It is necessary to identify the logistics expenses and assess them by isolating them from the total amount of expenses and thus take into account the complexity of the structural-functional links in agricultural logistics in order to achieve effective management of the logistics expenses. The research objective. The aim is to narrow the content and make a classification of logistics expenses and also to suggest sequential stages of the process of forming the system of logistics expenses management on the AIC enterprises. The statement of basic materials. The different interpretations of the concept of logistics expenses are regarded and the author`s definition is presented. The general classification of logistics expenses is suggested and the specifics of their display in the context of objective approach to the object of the research are defined. The comparative analysis of share and structure of logistics expenses of national and international economy is presented. The problems of identification and separation from the total sum and accurate measurement of the amount of logistics costs are defined, the system of their management at the level of brunch enterprises is suggested. Conclusions. It is necessary to provide the realization of sequenced stages of the logistics expenses management system at the level of brunch enterprises in order to achieve effective functioning of the logistics system.