摘要:Distribution activities can be defined as activities that deliver products fromproducers to consumers. Therefore, in Scientific Writing, the writer explores thethemes of the extent to which the cost of distribution on the PT. Golden Aginaffect the level of sales of PT. Golden Agin. PT.Golden Agin is a companyengaged in the manufacturing industry (manufacturing).In this case the authorstried to analyze whether the cost of distribution (x) issued by PT.Golden Aginhas a real connection to the sales results (y) PT. Golden Agin. From the resultsof calculations using multiple linear regression methods were obtained fromannual distribution costs affect the strong and positive impact on salesHandsprayer at. Golden Agin, namely by looking at the value of r is 0.81 andthe equation y = 1229 + 42.06 +35.65 x2 x1 means the size distribution costs(transportation costs and sales overhead costs) incurred by having strongrelationships with sales Handsprayer PT . Goden Agin. From the results of thedetermination coefficient (r2 = 0.66) mean rise and fall of the independentvariables affect the dependent variable by 66% while the rest 44% influenced byother factors beyond the distribution made by the company.