Distribution

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Distribution is delivering products or services to customers.

Definitions

According to Cost Accounting by Horngren, Datar, Rajan (14th edition),

Distribution. Delivering products or services to customers.

According to the Strategic Management by David and David (15th edition),

Distribution. The process of getting goods and services to market; includes warehousing, distribution channels, distribution coverage, retail site locations, sales territories, inventory levels and location, transportation carriers, wholesaling, and retailing.
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