Value and cost as categories: relation of notions, logistic aspect of comparison

The article analyses relation of cost and value notions as scientific categories. It considers issues of their objectivity, exposure to influence of regional factors, controllability and role when forming links. It defines logistics as a service, which creates value of a commodity, embodied in its cost. It states that in modern conditions the role of service logistics, which optimises control over human flows of various target orientation, grows. It adds that development of medical logistics acquires special significance from the social point of view as of today. It concludes that logistics unites social and economic approaches to the considered issues and ensures a more integral view on them. It summarises that such a situation results in holisticity of perception of categories by individuals and society in general.