Understanding business costs is critical to the economic viability of logging businesses. Various harvest and logger characteristics impact logging costs. This study sought to examine factors influencing logging costs of ground-based harvesting systems across 23 logging jobs. On-site interviews were conducted with loggers across New York and Northern Pennsylvania. Machine rates and throughput accounting were used to calculate logging costs. Regression analysis identified significant variables influencing per unit logging costs. Two independent variables, harvested volume per area and owner/operator experience, were found to be statistically significant when predicting per unit logging costs. Other variables such as harvest area, hours spent implementing Best Management Practices and total linear distance of access system were positively related to total logging costs.