Evolution of the concept of "distribution costs" in the works of representatives of classical and Marxist direction

The evolution of the concepts of "cost of production" and "distribution costs" in the works of Xenophon, Aristotle, William Petty, A. Smith, D. Ricardo, Karl Marx. Showing scientists proposed the above methods to reduce costs, their advantages and disadvantages. However, scientific work still remains poorly understood concept of "distribution costs" and methods of management, in the writings of the most prominent representatives of classic and Marxist schools not covered fully. Results of the study allow us to trace the changes which took place in the field of accounting and cost management in economic theory.