The textbook covers the theoretical issues of logistics, its essence, formation stages, the basic concept of logistics and its place in the system of economic sciences. It also describes logistics processes, their infrastructure and resource provision. The main ways and methods of formation, development of logistics and logistics system at different levels: the enterprise, industry, region are presented; the experience in the use and development of the conceptual foundations of logistics in Kazakhstan is highlighted. The textbook is recommended for students of economic specialties in higher educational institutions.