Based on the requirement of logistics costing,combined with the newly developed theories of Activitybased Costing (ABC) and Supply Chain Operation Reference (SCOR) model,an SCOR based logistics activity costing system (ABC-SCOR model) was constructed,which defined a standard process of logistics activity analysis,and made the logistics activity costing more exercisable. Finally,a case study concerned about purchase payment was presented to further detail the implementation of the ABC-SCOR model.