IDEAS home Printed from
   My bibliography  Save this article

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


  • Vasyl Deriy

    () (Ternopil National Economic University)


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.

Suggested Citation

  • Vasyl Deriy, 2013. "Distribution Costs in Accounting and Analysis of Non-production-related Costs," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 20-23, December.
  • Handle: RePEc:iaf:journl:y:2013:i:4:p:20-23

    Download full text from publisher

    File URL:
    Download Restriction: no

    File URL:
    Download Restriction: no

    References listed on IDEAS

    1. Matthew Gorton & John White & Svetlana Chernyshova & Alexander Skripnik & Tatiana Vinichenko & Mikhail Dumitrasco & Galina Soltan, 2003. "The reconfiguration of post-Soviet food industries: Evidence from Ukraine and Moldova," Agribusiness, John Wiley & Sons, Ltd., vol. 19(4), pages 409-424.
    2. Thomas Reardon & Spencer Henson & Julio Berdegué, 2007. "'Proactive fast-tracking' diffusion of supermarkets in developing countries: implications for market institutions and trade," Journal of Economic Geography, Oxford University Press, vol. 7(4), pages 399-431, July.
    3. Gorton, Matthew & Dumitrashko, Mikhail & White, John, 2006. "Overcoming supply chain failure in the agri-food sector: A case study from Moldova," Food Policy, Elsevier, vol. 31(1), pages 90-103, February.
    Full references (including those not matched with items on IDEAS)

    More about this item


    costs; distribution; accounting system; analysis; non-production-related costs; cost elements;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:iaf:journl:y:2013:i:4:p:20-23. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Serhiy Ostapchuk). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.