Purpose. Decomposition of the logistics system into the system elements is an important and necessary step in the theoretical studies, the results of which are used in establishing or improving the logistics system in order to increase the efficiency of the company and gain additional competitive advantages by forming unique competences. Methodology. A systematic approach to defining the elements of the logistics system has been applied. The method of scientific abstraction has been used to reveal the properties of logistics systems which allow identifying the core features of the investigated categories. Findings. Implementation of the system decomposition of the logistics system allows identifying its main components and revealing the relationships between its elements. Results of the study confirm that the system decomposition of the logistics system elements includes conditions, properties, features, goals, subjects and objects. Originality. The scientific novelty of the research is a systematic approach to defining the elements of the logistics system and their properties (viz. integration, structuration, hierarchy, development, emergentity, goal orientation, synergy, and modeling) through the method of scientific abstraction. Practical value. System decomposition of the logistics system elements, including the conditions, properties, features, goals, subjects and objects, allows for the unification of terminology and elimination of non-core logistics categories.

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