Abstract
This study is intended to review Logistics Cost Accounting Standards (LACS) between Korea and Japan. It reviews the establishing process, framework, contents and etc. of LACS theoretically, and analyses those comparatively. The results of this study are as follows : 1) KPC and KCCI's standards of Korea is similar to MOT and MITI's of Japan respectively. 2) Korean standards is established a close relationship with Japanese standards, and the originality of MOCT's of Korea is weak compared to Japanese.
