Through systematically analyzing the composes of logistic cost,the paper proposed an ABC-based logistic cost calculation model,which could better evaluate cost's reasons of each active and distribute the total cost to every active by constructing resource cost database and active cost database. Taking the Material & Equipment Department of Changqing Petroleum as an example,the paper calculated the cost of each active and distributed the total cost to each kind of material using the above model by means of the actual operation. Further more,an arrangement model of management cost was set up which could help oil enterprise to distribute total management cost to every actual activity in logistic management.