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Abstract
In today{u2019}s intense global competition, logistic management process is considered a vital tool for helping managers to improve productivity, profitability and the performance of their organizations. In doing so, logistics management process requires more accurate cost data regarding all activities and processes within the organizations. Given the above, cost management tools can significantly contribute to logistics management process as it is suggested to fulfill the above requirements by providing more accurate, detailed and up-to-date information on all activities and processes in organizations. Moreover, cost management tools helps reduce the overall costs of the logistics system, a matter that is considered vital due to the significance of logistics costs. This research aims at providing an extensive picture of logistics management process and cost management tools, then it examines empirically the relationships between cost management tools, logistics management process and organization performance. A sample size of 400 manufacturing organizations working in Egypt was examined using a path analysis technique to test the data which was collected through questionnaires. A number of 110 usable questionnaires were returned back which gives a response rate of 27.5%