Analysis of a company’s activity in terms of distribution costs

Aim: Running a business is correlated with incurring costs. These are related to the management of resources in enterprises, which is why they must be constantly analysed and controlled. Based on cost information, certain management decisions are made. The aim of the article is to present basic issues concerning the functioning of distribution costs in an enterprise. Design/methodology/approach: An analysis of a company's activities in terms of distribution costs was conducted. In addition, the article defines the logistical indicators and measures of an enterprise and presents expenses incurred for training in specific years. Determinations: The article presents the allocation of primary distribution costs, which are divided into storage costs, transport costs, inventory maintenance costs, and administrative costs through conducting an interview in the enterprise. Originality/Value: The results of the study can be used in the company's strategic distribution decisions.