摘要：Now people begin to recognize smoking as the consumption goods that can beenjoyed anytime and can be found anywhere, this is because cigarettes are nolonger only available as a bundle but also in the form of retail. PT. SALTWAREHOUSE community enthusiastically responded by producing variouskinds of cigarettes and trying to expand their market with emphasis on agentsthat exist now. Because the problem is I'm interested to make scientific writingunder the title Relations Distribution Cost Of Sales. By using the data from theyears 1999 - 2005 the writer has to use the calculation of multiple regressionanalysis and correlation coefficients. Result of calculation correlation coefficientindicates that the relationship between distribution costs to sales volume ispositive, strong and unidirectional. PT Gudang Garam therefore can increase itssales agents to expand the marketing reach of cigarettes.
