摘要:One of the very important role in a business is the distribution of product sales.The success of manufacturers to produce and offer the product can not beseparated from how they are implementing the use of distribution channels. CV.JAYA rabe is a distributor company engaged in the beverage glass products. Indistributing its products, CV.RABE JAYA use indirect distribution channels thatdistribute products through agents targeted by CV. Rabe JAYA then distributedto consumers. Based on the calculation of the equation obtained applicationprogram SPSS: Regression Analysis Correlation is: Y = 418.950-4.022 X1 75X2 with the results of determination R2 = 1 or 100% and the correlation R = 1,which means that the relationship between transport costs and employee costswith results very strong sales and positive. It concluded that the cost oftransportation and employee costs very influence the sale.