Retail trade is a developing industry of economy, whose historic roots go to ancient times. Today’s trade passing through dynamic development keeps on competing for customers. Retail chains use marketing research to manage sales. It should be noted that purchase of goods is influenced not only by demand and supply but by also by price policy. The price of retail product has several extra values in the process of its shaping. To cut price in order to raise buying capacity is an economic problem of chain retailers. Price policy is affected by such a category as logistic costs. On the one hand, it is obvious what logistic costs mean: they are costs connected with delivery, storage, pre-sale preparation, etc. On the other hand, there is misunderstanding of notions ‘costs’, ‘outlays’ and ‘expenses’. This article deals with the category ‘logistic costs’, as managerial solutions in the field of logistics are very important, where the adequate interpretation of logistic costs in order to find their place in accounting of trade organization is a significant aspect. The present research relies upon normative regulation in trade, accounting and taxation, as well as on approaches to logistic cost classification in respect to retail trade chains. Accounting of logistic costs and monitoring them are necessary for successful functioning of retail trade chains, which can foster sustainable development of the stock movement field.