أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
I will try to explain although my answer will not better than an accountant of costs
as you know the costs can be divided into variable costs and fixed costs. so if we are talking generally about the elements of sales costs , I think it well be as the following
* Wages and salaries of sales management
* The value of a fixed asset for direct distribution such as: cars, lorries , large lorries ..etc
* Transportation costs of goods
* Maintenance costs of fixed asset
* Goods storage
* Bonuses
* Commissions
* Returned goods
* Quantity discount
* Cash discount
