摘要：Keyword: Keyword : Distribution Cost, Product SalesAbstrack:ABSTRACT : Today the rapid development of the business world, this is the mark with the level of competition increases. Given this, then businesses need to implement an appropriate strategy to win the competition in the business world. PT Sesional Supllies Indonesia, which is the subject of this research is, is one company that produces and markets snack food products in the form of wafer stick. Marketing is the spearhead of the continuity of the company Sesional Supllies Indonesia, therefore, one of the basic elements of success and excellence of this company is selling the best. The purpose of scientific writing is to know the distribution system used PT Sesional Supplies Indonesia and also to know the relationship between distribution costs with the sale.The samples taken in this study are: the cost of distribution which consists of transportation, storage and selling expenses as well as the variable X1, x2 and x3 and sales as a variable Y of the month from January to December of 2006 to 2008. From the results of the investigation show that there is a very strong, positive and trade-offs between the cost of distribution and sales results. This can be seen from the results of linear correlation analysis where the r value of 0.94 is obtained, and there is also a positive influence between the cost of promotion with the sale, this is the show with regression equation Y %3D 78.608 21.202 128.345 x1 x2 x3 98.170
