摘要:ABSTRACT :In the normal marketing of goods and services to facilitate the flow of theseevents from producers to consumers as well as by using an intermediary inadvance, it takes something appropriate distribution channels. This is based onthe type of distribution channel used by the PT. Sinar Mas Eagles, as for thecompany's goal is to investigate the distribution channel and how to influencethe distribution costs of the sale which is run by the Eagles PT.Sinar Mas bycreating sample data for the period 2001 2005. With mengggunakanmethodology to obtain accurate data, the observations and interviews conducteddirectly by making note of the source of the company. The conclusions are madethat the company used two systems of distribution through the wholesaledistribution and retail distribution tail.. While the coefficient of determinationobtained by 0:14 (14%) affected the company's sales increased due todistribution costs while influenced by other factors such as promotional fees,marketing costs and consumer tastes. From the above description can be provedthat the distribution of marketing done by. Sinar Mas Eagles can influence andattract consumers to the advantages and quality of products owned to increasethe amount of chocolate sales for each year