The theme of this final work is the role and importance of the distribution, so this work will processed the distribution. The concept of distribution will be clearly defined and explaned at the beginning of the work. Furthermore, the work will explain the shapes, elements and distribution indicators. Much of the work is devoted to physical distribution, distribution network and distribution channels that have a major role in understanding the distribution system. Particular emphasis was placed on distribution channels, selection of the appropriate distribution channel reduces distribution costs and total operating costs of some company. Furthermore, this work will processed distribution participants and especially trade companies as the most distribution processors. All costs of distribution will be announced, especially the costs that have highest share in the distribution costs and the way to reduce distribution costs. The practical part of work refers to distribution in the agricultural cooperative Cvetek. The activity of the agricultural cooperative Cvetek will be explaned first and tehn the distribution of flowers.