Accounting Analysis of Distribution Activities—A Critique

Distribution costs have a significant impact on product prices as they can represent as much as 60 per cent of the cost of consumer goods. A paucity of research and scholarly writing regarding distribution costs may contribute to a less than vigorous control of these costs which in turn could be aggravating the recent inflation of product prices. The purpose of this paper is to analyse the current state of distribution cost analysis and to suggest changes in present methods.