In the business sectors, which developing, growing, and highly competitive, instead of centralized administration, sharing the management can be a proper approach, in other word adopting the management that is not centralized may be the best way. Thus, surviving of the companies relate to determining the organizational responsibilities in their organizational structures in the modern and dynamic business environment. Therefore, some needs such as the existence of responsibility centers have become more important as well as the right allocation of resources, providing effective planning and controlling the income and expense of the company, and in order to improve the total performance of the company. Early on, the logistics sector, which were limited with transportation and warehousing management, some logistical activities such as purchasing management, production, stock planning, handling management, packing, order processing has become included into the scope of logistics depending on ever-increasing competition, which is one of the important results of the globalization process. In this study, as well as the actors, which exist in the logistics sectors, flows that realize in the logistics processes are defined. Afterward, importance and functions of the responsibility centers where should be existed in the structure of 3 party logistics (3PL) service providers are discussed. In this aspects, this study focuses on the definition and construction of the responsibility centers concerning with the functions that realize in the logistics processes.