This paper presents a study on the identification and calculation of logistics costs at the macro level in relation to different approaches to reflecting the cost of logistics operations in the statistical reporting of different countries. An analysis of international accounting practices and classifications of the logistics costs in different countries and their impacts on the competitiveness and performance of the national economy was conducted. The hypothesis that the cost of logistics significantly affects the competitiveness of goods and services but it does not reflect the performance of logistics operations in the country was proven. In that regard, a comparative analysis of the macroeconomic indicators of different countries and their rankings in terms of global competitiveness and logistics performance was elaborated. The estimation of the cost of logistics in Ukraine on the basis of statistical reporting was reviewed in greater details. The estimation of the logistics costs in Ukraine was carried out on the basis of the regression model and the MALC method. A review and a comparative analysis of the approaches to the assessment of logistics costs in Ukraine and China was made; the factors affecting their magnitude and dynamics were examined. Practical recommendations on the control and analysis of logistics costs in Ukraine and the development of logistics infrastructure were formulated.