In modern marketing environment, we are more interested in logistics as industrial structure is complicated and globalized. Most companies focus on reducing the cost price. So a lot of companies study on cost estimation logistics. However, it Is very difficult to estimate the cost of logistics. Thus they mainly use linear method such as the simple distance of transportation. This study defines the cost of logistics, structure & network of military logistics and proposes the costing estimation model in the logistics. We apply to battle shoes which are the main clothing in the military. In the result, we found some differences on the rate of cost structure between military and civil companies. This study can be used directly to the decision making for optimal military logistics alternatives and contribute to the efficient operation of military budget.