Please Explain the steps in Sales Cost Analysis.

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

• Steps in doing sales cost analysis
• Sales volume analysis(dividing the sales volume into different categories such as sales territories, sales persons, types of customers, channels of distribution, size of orders and so on)
• Cost of each sales categories(product/ territory wise).