Based on the requirement of logistics costing，combined with the newly developed theories of Activitybased 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.