The research sought to explain the theoretical background of articulating effective logistics information system in any industrial outfit. This is predicated on the fact that logistics is “the process of strategically managing the acquisition, movement and storage of materials, parts and finished inventory (and the related information flow s) through the organisation and its marketing channel in such a way that current and future profitability is maximized through the cost-effective fulfillment of orders. However, the theoretical basis of the information has not been fully understood within the context of logistics system , such that it will give a pointer to how those inherent costs could be managed or saved, as well as enhanced supplier-customer collaborative relationships. It is in the light of this that the paper attempt to give theoretical considerations, through descriptive methodology approach, on how those basic objectives of logistics can be achieved and its ultimate goal can be realized. The study concluded that emphasis should be placed on attributes of logistics information systems and particularly information cost in order to enhance logistics efficiency and effectiveness.