Distribution Costs in Accounting and Analysis of Non-production-related Costs

The Article covers the clarification of nature and place of distribution costs in accounting system of company's non-production-related costs, as well as the groundings of the proposals for improving its information content. Based on the study of national scientists' approaches to the marketing essence and place within the company's expenses, the author proves that marketing expenses relate mainly to the non-productive expenditure operations of the company. For the purposes of minimizing the distribution costs these costs accounting should be carried out from several angles. For accounting distribution costs contained in the synthetic account 93 - 'Distribution costs' - the author proposes to open a sub-account corresponding to the expense items defined in paragraph 19 of the Accounting Regulation (Standard) No 16 – 'Expenses'. According to the author such approach will enable a rather detailed analytical information on the costs of product sales as a basis for operational, tactical (current) and strategic analysis of the company's marketing activity efficiency. The purpose, sources and trends of cost analysis for product distribution have been highlighted.