Abstract The article discusses the importance of distribution and distribution costs as elements in business activities of today. It is well recognized that as production has become more efficient and economical, constituting less and less of a problem, distribution has become more complicated and costly, representing more and more of a difficulty. This fact does not in itself necessarily constitute criticism of existing distribution methods, but is simply an expression of conditions which have been brought about by economic, social and technical developments of recent years. It is, however, certainly desirable that the distribution of products of industry be accomplished economically and that every effort be made to bring about reductions in the cost of distribution comparable to those which in the last half century have been brought about in respect to costs of production. The cost accountant has rendered invaluable service to production engineers in their efforts toward cost economy. The present situation offers an outstanding opportunity to the cost accountant to furnish equally valuable aid to the marketing specialist in his task of obtaining mass distribution at costs comparable with those effected in the factory under mass production.