The logistics service provider (3PL) is reorganizing the activities of its warehouse to be efficient (C.-L. Liu and Lyons 2011). In fact, 3PL needs a detailed knowledge of the cost of the activities of its warehouses. The theoretical framework of this thesis lies at the intersection between warehouse, design and costs. Concerning the design of the warehouses, the selection, and especially the identification of all resources, are not much studied (S. S. Heragu et al. 2005; Gu, Goetschalckx, and McGinnis 2010). Concurrently, activity-based costing (ABC) is a cost calculation method which is little applied for obtaining warehouse costs (Pirttilä and Hautaniemi 1995). Several obstacles hinder its application, including the lack of formalization in the definition of activities (Waeytens and Bruggeman 1994).Using qualitative research within the enterprise FM Logistic, a classification of warehouse resources and a reference model of warehouse activities are proposed. The warehouse resource classification allows the identification of all the warehouse resources. The classification is then mobilised within the reference model of warehouse activities. The reference model facilitates the application of the ABC by standardizing the vocabulary to define the activities of the warehouse. The reference model is then employed for different applications, as part of the design of warehouse activities of a logistic service provider.